The Appeal to the appellate Tribunal whether by assessee or by Assessing Officer must be filed within 30 days of the date on which the order against which appeal is being preferred, was communicated either to the assessee or to the Assessing Officer.
(d) If any matter is not covered under (a), (b) or (c) above, the fee shall be Rs. 500.
(a) The appeal must be accompanied by a fee of Rs. 500 where the total income of the assessee as computed by the Assessing Officer is up to Rs. 100,000.
(b) If such total income is more than Rs. 1,00,000 but upto Rs. 2,00,000 it is Rs. 1,500. No fee is to be paid in case the reference application is preferred by the Department.
(c) In case total income is more than Rs. 2,00,000 the fee is 1% of total income or Rs. 10,000 whichever is less.