Filing Fees under Direct Tax Laws/Court Fees
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A. Filing Fees under Direct Tax Laws
| 1. |
APPEALS |
|
Amount of fees payable |
| |
(i) |
CIT(A) |
|
|
| |
|
S. 249 — Income-tax Act |
Assessed Income < ₹ 1,00,000 |
₹ 250 |
| |
|
|
Assessed Income < ₹ 2,00,000 |
₹ 500 |
| |
|
|
Assessed Income > ₹ 2,00,000 |
₹ 1,000 |
| |
|
|
Any other subject |
₹ 250 |
| |
|
S. 23 — Wealth Tax Act |
— |
₹ 250 |
| |
|
S. 22 — Gift Tax Act |
— |
₹ Nil |
| |
(ii) |
ITAT |
|
|
| |
|
S. 253 — Income-tax Act |
Assessed Income < ₹ 1,00,000 |
₹ 500 |
| |
|
|
Assessed Income < ₹ 2,00,000 |
₹ 1,500 |
| |
|
|
Assessed Income > ₹ 2,00,000 |
1% of Assessed Income Maximum ₹ 10,000
|
| |
|
|
Any other subject |
₹ 500 |
| |
|
|
Stay of Demand |
₹ 500 |
| |
|
S. 254 — Income-tax Act |
Miscellaneous Application |
₹ 50 |
| |
|
S. 24 — Wealth Tax Act |
|
₹ 1,000 |
| |
|
|
|
₹ 500 (when not relating to net wealth)
|
| |
|
S. 23 — Gift Tax Act |
|
₹ 200 |
| |
(iii) |
HIGH COURT |
|
|
| |
|
S. 260A — Income-tax Act
S. 27A — Wealth Tax Act
|
|
As per code of Civil Procedure and High Court Rules
|
| 2. |
REVISION |
|
|
| |
CIT |
|
|
|
| |
S. 264 — Income-tax Act |
— |
₹ 500 |
| |
S. 25 — Wealth Tax Act |
— |
₹ 500 |
| |
S. 24 — Gift Tax Act |
— |
₹ 500 |
| 3. |
SETTLEMENT |
|
|
| |
S. 245 C — Income-tax Act (Rule
44C) |
— |
|
| |
S. 22C — Wealth Tax Act (Rule 4A) |
— |
|
Notes:
- For appeals relating to TDS, TCS and penalty for the
violation of provisions governing TDS/TCS and for penalty, the
fees payable would be as per residual clauses.
- For appeal against penalty orders see Bidyut Kumar Sett v.
ITD 92 ITD 148 (SB)
B. Court Fees
| S. No. |
Nature of Document |
Amount of fees payable ₹ |
| 1. |
Vakalatnama |
2.00 |
| 2. |
a) Memorandum of Appeal |
0.50 |
| |
b) Copy of Assessment Order (as enclosure) |
0.65 |
| 3. |
Application for stay of recovery or for grant of instalments
for payment of tax |
1.00 |
| 4. |
Application for compromise or for issue of
directions to Income-tax Officers when assessments are pending |
1.00 |
| 5. |
Application for obtaining copy of any order
passed by IT authorities or any other document on the record of
the IT authorities |
1.00 |
| 6. |
Certified copy of any order of the IT
authorities (Not for private use nor intended for filing before
the ITAT) |
0.50 |
| 7. |
Application for transfer of cases from one
Income-tax Officer to another |
1.00 |
| 8. |
Application for recognition of provident funds |
1.00 |
Note : Provisions of Court Fees Act, 1870 would apply to documents and applications presented before any officer serving under Central Government.
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