When paying an appeal fee of ₹10,000 to the Income Tax Appellate Tribunal (ITAT), the correct challan code to use is '500' under 'Other Receipts'. Using code '300' for 'Other Direct Taxes' may be problematic, although it might be accepted if linked correctly with the application. It's advised to use the correct head to avoid potential issues.
07 March 2025
When paying an appeal fee of ₹10,000 to the Income Tax Appellate Tribunal (ITAT), you should use the challan code "300" for "Other Direct Taxes"