Appeal fees for appeal before itat

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What would be the amount of Appeal Fees to be paid for filing an Appeal before the Income Tax Appellate Tribunal against a Penalty Order u/s 271(1)(c).

What is the basis of calculating Appeal Fees in this scenario.

Replies (1)

In case of appeals to ITAT on or after 1-10-1998 (irrespective of the date of initiation of assessment proceedings), the following fees is payable :

  • Where assessed income is up to Rs. 1,00,000 or less - Rs. 500

  • Where assessed income is more than Rs. 1,00,000 but not more than Rs. 2,00,000 - Rs. 1,500

  • Where assessed income is more than Rs. 2,00,000 - 1% of assessed income subject to a maximum of Rs. 10,000

  • Where subject-matter of appeal relates to any other matter - Rs. 500

  • Where application is for stay of demand - Rs. 500

  • Where application is under section 254(2) - Rs. 50


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