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challan for Depsiting Appeal fee

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Dear Sir,

Pl. Clarify , which challan is generally used to depsit to Appeal fee for filing appeal before Commissioner of Income Tax ( Appeal)

Thanking you,

Jitendra Singh

Advocate

 

 

Replies (14)

In case you have to deposit appellate fees, copying charges or other miscellaneous payments, Use Challan No.280, tick box [a] 0020 , thereafter tick box '[a] 400 Regular Tax' under 'Type of Payment' and fill up the amount to be paid in 'Others' column under 'Details of Payment'. In case of non - corporates such as individuals, partnership firms, societies etc. the same procedure is to be followed except that the box [a] 0021 should be ticked at the top of the challan instead of 0020.
 

gud sharing

Thank you

Sukriti (trainee) seems to be experienced in procedures, too;

How can such thrust upon costs of Appeal be ordered to be refund after success in the Appeal ?

Sukriti, I believe we have to pay under self assessment tax (300) instead of Regular Asst (400) for appeals.

No Mr. Sukriti is correct.

 

It needs to be done by way of regular assessment ONLY.

 

It should be 300 self assessment pl refer notes on income challan on income tax website 

Is it the same for filing appeal before the Tribunal?

   

No, to pay Appeal Fees,  Self Assesment Tax (300) should be ticked.

Refer the notes attached to ITNS 280.

THANK YOU SUKRUTI.

 

Self Assessment tax (300) is to be selected> it has been bery specifically given in the Notes to the Challan.

 

*NOTES 
1.  Please use  a separate challan for each type of payment.
2. Please note that quoting your Permanent Account Number (PAN) is mandatory. 
3. Please note that quoting false PAN may attract a penalty of Rs. 10,000/- as per section 272B of I.T. 
Act, 1961. 
4. Please note that to deposit Appeal Fees either  Major Head 020 or 021 (depending upon the tax 
payer’s status) has to be tocked 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’. 
5. To deposit taxes, appeal fees, etc. in respect of block period cases, enter the first Assessment Year of 
the block period followed by the last Assessment Year of the period. For example, if the block period is 
1/04/85 to 5/3/96, it would be entered as 1986-97 in the space indicated for Assessment Year. If taxes 
are being deposited, tick the box Self Assessment (300) under Type of Payment and fill up amount 
under ‘Tax’ while in respect of appeal fees, enter amount under ‘Others’. 
PLEASE USE THIS CHALLAN FOR DEPOSITING TAXES (TYPES OF PAYMENT) MENTIONED OVERLEAF. 
KINDLY DO NOT USE THIS CHALLAN FOR DEPOSITING TAX DEDUCTION AT SOURCE (TDS)

 

what if fees for filing cit appeal is filed under wrong assessment year


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