1. Appeal to Commissioner (Appeals) |
Time limit: |
Within 30 days of the assessment order or appealable order served upon the assessee |
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Form No.: |
Form 35 for Income-tax & Form No. E for Wealth-tax |
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Fee: |
The memorandum of appeal shall be accompanied by a fee as under: |
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(a) Where assessed income is upto Rs. 1,00,000 |
Rs. 250 |
(b) Where assessed income exceeds Rs. 1,00,000 but does not exceed Rs. 2,00,000 |
Rs. 500 |
(c) Where assessed income exceeds Rs. 2,00,000 |
Rs. 1,000 |
(d) Matter which does not have nexus with the returned income |
Rs. 250 |
(e) Appeals under other direct taxes |
Rs. 250 |
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2. Appeal to Appellate Tribunal |
Time limit For filing appeal: |
Within 60 days of the appealable order served upon the assessee/CIT |
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For filing Memorandum of Cross objection : |
Within 30 days of the receipt of the intimation that the appeal has been filed |
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Form No. For filing appeal: |
Form 36 for Income-tax & Form No. F for Wealth-tax |
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For filing Memorandum of Cross objection: |
Form 36A for Income-tax & Form No. G for Wealth-tax |
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Fee for filing appeals : |
(a) where the total income of the assessee as computed appeals by the Assessing Officer is one lakh or less |
Rs. 500 |
(b) where the total income of the assessee as computed by the Assessing Officer is more than one lakh but does not exceed Rs. 2,00,000 |
Rs. 1,500 |
(c) where it exceeds Rs. 2,00,000 |
1% of the assessed income (subject to a maximum of Rs. 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. |
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Fee: |
As per the provisions of Code of Civil Procedure, 1908 |
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