Guide to .. Tax Management ,Tax Planning and Tax Saving

BLOG on Income Tax Management for - AY 2022-23 & 2023-24

Time Limit, Form & Fees for Filing an Appeal

1. Appeal to Commissioner (Appeals)


Time Limit :


Within 30 days of the assessment order or appealable order  served upon the assessee 


Form No. :


Form 35 for Income-tax & Form No. E for Wealth-tax 




The memorandum of appeal shall be accompanied by a fee as under: 


(a)           Where assessed income is upto ₹1,00,000  :         ₹250 


(b)          Where assessed income exceeds ₹1,00,000  but does not exceed ₹2,00,000 :        ₹500 


(c)           Where assessed income exceeds ₹2,00,000  :      ₹1,000 


(d)          Matter which does not have nexus with the returned  income :   ₹250 


(e)          Appeals under other direct taxes :            ₹250 


2. Appeal to Appellate Tribunal 


Time limit  For filing appeal:


Within 60 days of the appealable order served upon  the assessee/CIT 


For filing Memorandum of Cross objection :


Within 30 days of the receipt of the intimation that the appeal  has been filed   


Form No.  for Filing Appeal:


Form 36 for Income-tax & Form No. F for Wealth-tax 


For Filing  Memorandum of  Cross objection:


Form 36A for Income-tax & Form No. G for Wealth-tax 


Fee for Filing Appeals :


(a)           where the total income of the assessee as computed  by the Assessing Officer is one lakh or less  :              ₹500 


(b)          where the total income of the assessee as computed  by the Assessing Officer is more than one lakh but  does not exceed ₹2,00,000 :   ₹1,500 


(c)           where it exceeds ₹2,00,000 1% of the assessed income  (subject to a maximum of  ₹10,000) 


(d)          Where the subject matter of the appeal  relates to any matter other than specified in  clauses (a), (b) and (c) above : ₹500 


(e)          Appeals under other direct taxes :            ₹1,000 


(f)           Miscellaneous applications u/s 254(2) :  ₹50 


(g)           Stay petitions ₹500 


3. Appeal to High Court 


Time limit:


120 days from the day on which the order appealed against is  received by the assessee or CIT. 




As per the provisions of Code of Civil Procedure, 1908


You may also like ...

TallyPRIME-3.* Book (Advanced Usage)
TallyPrime Book @ Rs.600

| About Us | Privacy Policy | Disclaimer | Sitemap |
© 2024 : IncomeTaxManagement.Com