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Penalty appeal challan

This query is : Resolved 
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(Querist)
15 March 2019 under which major head of challan 20% amount of penalty against CIT appeal is paid?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
15 March 2019 Major Head 020 or 021 (depending upon the tax payer’s status) and Minor head :
on Regular assessment(400).

Ps:- This is for an assessment order received with TAX demand and on which the
assessee want to file an appeal against the assessment order before the
CIT (Appeals).
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