ITR
Appeal fee for Form 35
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Facts
The fee depends on the total income assessed by the officer: ₹250 up to ₹1 lakh, ₹500 above ₹1 lakh up to ₹2 lakh, and ₹1,000 above ₹2 lakh. Other matters, such as penalty, carry ₹250.
Provisions and law
- Sec 249, Income-tax Act 1961Appeal in Form 35 within 30 days of service of the demand or order, with the fee; delay can be condoned for sufficient cause; tax on returned income must be paid first (2025 Act number to be confirmed).
Analysis
If the assessed income is ₹9,60,000, the fee is ₹1,000. Pay it through e-Pay Tax before filing and keep the challan details, as they are entered in Form 35. Paying the wrong amount can delay the appeal, so check the assessed income in the order.
Conclusion
- Check the assessed income in the order.
- Pick the fee slab.
- Pay the fee through e-Pay Tax.
- Note the BSR code, date, serial number and amount.
- Enter these in Form 35.
A Savvy can do this for you
Appeal to CIT(A), Form 35 (now Form 99)
₹9,999
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