21 April 2011
Dear Sir, In the case of filing Form 35 before the CAT (A), what challan is to be used for depositing fees? If it is Challan No. 280 then whether quoting PAN is required or it should be TAN?
21 April 2011
1. Challan ITNS 280 may be used. 2. Filling procedure is given hereunder:- Please note that to deposit Appeal Fees either Major Head 020 or 021 (depending upon the tax payer’s status) has to be ticked under ‘Tax Applicable’. Followed by this; Minor Head: Self Assessment Tax (300) has to be ticked under ‘Type of Payment’ and the amount is to filled under Others in ‘Details of Payments’.
CAclubindia
