Remedies By Way Of Appeal, Etc. Available To A Non-Resident Indian

[Procedure for the Filing of Income Tax and Wealth Tax Returns, Assessment, and Refunds]

The right of appeal against the order of the Assessing Officer is given only to the taxpayer and not to the Income Tax Department. Against the order of assessment or refund or any other order, the non-resident Indian can file an appeal in Form No. 35 to the Commissioner (Appeals) within 30 days of the service of notice or order against which the appeal is preferred. The minimum filing fee is `. 250 and the maximum `. 1,000. The CIT. (Appeals) will fix a date for hearing of the appeal where the nonresident Indian as well as the Assessing Officer get hearing either in person or through a representative. Normally he will pass an order within 1 year from the end of the financial year in which the appeal was filed. A further appeal against the order of the CIT (Appeals) lies with the Income Tax Appellate Tribunal. Such an appeal is to be filed in Form No. 36. The period of limitation for appeal to the Appellate Tribunal is 60 days from the date on which such an order is communicated to the assessee or CIT. The assessee is required to deposit a filing fee of `. 500 or `.1,500 or maximum of `.10,000 before preferring an appeal to the Tribunal. The order passed by the Tribunal normally within 4 years is final on questions of fact only. Against the decision of the Appellate Tribunal, a direct appeal can be filed, with a filing fee as fixed by High Court Rules on or after 1 October 1998, to the High Court of the state concerned. The period of limitation for making an appeal is 60 days. An appeal lies with the supreme Court from a judgment of a High Court. In certain cases where the subject involved is small, a non-resident Indian can apply to the C.I.T. within one year from the date of order passed by the Assessing Officer The order of the Commissioner is fmal. Similarly, the C.I.T. can also revise the order of the Assessing Officer on his own, subject of coui se to certain conditions.

 
Procedure for the Filing of Income Tax and Wealth Tax Returns, Assessment, and Refunds
1. Income Tax Return To Be Voluntarily Filed And Tax Paid On Self-Assessment If An NRI has Taxable Income In India
2. The Assessing Officer Can Also Require The Non-Resident To File Income Tax Return
3. NRls Can Apply For Refund Of Income Tax By Filing Income Tax Return
4. Income Of Nris Is Generally Accepted Without Scrutiny
5. Regular Assessment After Personal Hearing, And Examination Of Papers, Etc. By The Assessing Officer
6. Ex Parte Assessment By The Assessing Officer
7. Re-Assessment Or Additional Assessment In Case Of Income Escaping Assessment
8. Completion Of Assessment And Payment Of Tax
9.Provision Regarding Penal Interest And Penalty For Delay In Filing Income Tax Return Or Payment Of Tax
10. Deduction Of Tax At Source And Payment Of Advance Tax By NRIs
11. Remedies By Way Of Appeal, Etc. Available To A Non-Resident Indian
12. Other Provisions For Rectification And Settlement Of Cases
13. Who can be an Agent of a Non-Resident Indian?
14. Procedure for getting a Permanent A/c Number (PAN)
15. Double Taxation Relief
16. Assessment Procedure for Wealth Tax
   
   
   
   
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