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Pre deposit for filing an appeal in income tax

11 May 2019

how much pre deposit is required for filing and appeal before commissioner in income tax and under which section the same is covered?

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (193752 Points)
Replied 12 May 2019

As per sec. 249 of IT act....

Sub sec.(4) reads as...

(4) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,—

(a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or

(b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him:

Provided that, in a case falling under clause (b) and on an application made by the appellant in this behalf, the Commissioner (Appeals) may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of that clause.

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