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FILING FEES aND COURT FEES

A. Filing Fees under Direct Tax Laws

1. Appeals

Amount of Fees Payable

  (i) CIT(A)
   S. 249 Income-tax Act Assessed Income < Rs. 1,00,000 Rs. 250
   Assessed Income < Rs. 2,00,000 Rs. 500
  Assessed Income > Rs. 2,00,000 Rs. 1,000
   Any other subject Rs. 250
S. 23 Wealth Tax Act Rs. 250
S. 22 Gift Tax Act Rs. Nil
(ii) ITAT
   S. 253 Income-tax Act Assessed Income up to Rs. 1,00,000 Rs. 500
   Assessed Income up to Rs. 2,00,000 Rs. 1,500
   Assessed Income > Rs. 2,00,000 1% of Assessed Income
Maximum Rs. 10,000
   Any other subject Rs. 500
S. 254 Income-tax Act Stay of Demand Rs. 500
   Miscellaneous Application Rs. 50
S. 24 Wealth Tax Act    Rs. 1,000
      Rs. 500 (when not relating to net wealth)
S. 23 Gift Tax Act   Rs. 200
(iii) High Court
   S. 260A Income-tax Act   As per code of Civil Procedure
and High Court Rules
S. 27A Wealth Tax Act   
2. REVISION
   CIT
S. 264 Income-tax Act Rs. 500
S. 25 Wealth Tax Act Rs. 500
S. 24 Gift Tax Act Rs. 500
3. SETTLEMENT
   S. 245C Income-tax Act (Rule 44C) Rs. 500
S. 22C Wealth Tax Act (Rule 4A) Rs. 500

Note:

For appeals relating to TDS, TCS and penalty for the violation of provisions governing TDS/TCS, the fees payable would be as per residual clauses.

B.    Court FEES

Sr. No. Nature of Document Amount of fees payable 
Rs.
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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