1. |
|
APPEALS |
|
Amount of fees payable |
|
(i) |
CIT(A) |
|
|
|
|
Section 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 |
|
|
Section 23A — Wealth Tax Act |
— |
₹ 250 |
|
|
Section 22 — Gift Tax Act |
— |
Nil |
|
(ii) |
ITAT |
|
|
|
|
Section 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 |
|
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Section 254 — Income-tax Act |
Miscellaneous Application |
₹ 50 |
|
|
Section 24 — Wealth Tax Act |
|
₹ 1,000 |
|
|
|
|
₹ 500 (when not relating to net wealth) |
|
|
Section 23 — Gift Tax Act |
|
₹ 200 |
|
(iii) |
HIGH COURT |
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|
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Section 260A — Income-tax Act Section 27A — Wealth Tax Act |
|
As per code of Civil Procedure and High Court Rules |
2. |
|
REVISION |
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|
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|
CIT |
|
|
|
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Section 264 — Income-tax Act |
— |
₹ 500 |
|
|
Section 25 — Wealth Tax Act |
— |
₹ 25 |
|
|
Section 24 — Gift Tax Act |
— |
₹ 25 |
3. |
|
SETTLEMENT |
|
|
|
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Section 245C — Income-tax Act (Rule 44C) |
— |
₹ 500 |
|
|
Section 22C — Wealth Tax Act (Rule 4A) |
— |
₹ 500 |