PAN /TAN Application Charges (inclusive of service tax)

•	PAN Application (Original/Correction) with UTISL & TIN facilitation centre	Rs. 94
•	TAN Application with TIN facilitation centre	Rs. 60

Note:

1. No Separate application for TCS Number is required to be made.

2. Additional surcharge of Rs. 5 is charged in case payment is made online through credit card. However payment through credit card cannot be made by Central/State Government and Statutory/Autonomous Bodies.

3. Tatkal facility for PAN & TAN applications with credit card payment has been withdrawn with effect from 13-Feb-07

TDS Return

TDS return with TIN facilitation centre – Charges (inclusive of service tax) are dependent upon number of records, as under:

•	Returns having records of up to 100 deductees	Rs. 30
•	Returns having records of 101 to 1000 deductees	Rs. 182
•	Returns having records of more than 1000 deductees	Rs. 606

The organisation desirous of availing the facility for online upload of electronic statements (e-TDS/TCS), signed digitally, shall make a minimum payment of Rs. 1,000/- (advance amount deposited for electronic statement upload charges) at the time of making registration.

Application for PAN Authorisation to view Annual Tax Statement

The one time charges (inclusive of service tax) for authorization of PAN to view statement is as follows:

•	When the PAN holder personally visits the TIN-FC	Rs. 17
•	Where the PAN holder opts for the TIN-FC to visit him	Rs. 110

There is no charge to view the Annual Tax Statement online.

Furnishing of paper return to be digitised by agency/e-intermediary in electronic form

•	Furnishing paper TDS return to agency under Scheme for Furnishing of paper Returns of Tax Deducted at Source, 2005 (NOTIFICATION NO. 179/2005 [F.No.142/4/2005-TPL] dt. 30-6-2005)	NIL
•	Furnishing paper TCS return to agency under Scheme for Furnishing of paper Returns of Tax Collected at Source, 2005 (NOTIFICATION NO. 180/2005 [F.No.142/4/2005-TPL] dt. 30-6-2005	NIL
•	Preparation & filing of tax return through tax preparers	Rs. 250
•	Furnishing paper return of income tax with e-intermediately under the Electronic Furnishing ) of Return of Income Scheme, 2004 within specified cities (having income under all heads) (NOTIFICATION NO. SO 1073(E), dated 30-9-2004)	Under these schemes no
•	Furnishing paper return of income tax with e-intermediately under the Electronic Furnishing ) of Return of Income Scheme, 2004 within specified cities (having income from business) (NOTIFICATION NO. SO 1073(E), dated 30-9-2004)	fees have been prescribed

Appeal filing fees

Commissioner of Income Tax (Appeals)

A.	Under Sec. 249 of Income-tax Act
	Assessed income up to Rs. 1,00,000	Rs. 250
	Assessed income between Rs. 1,00,001 & Rs. 2,00,000	Rs. 500
	Assessed income exceeding Rs. 2,00,001	Rs. 1,000
	Any other matter (refer note below)	Rs. 250
B.	Under Sec. 23 of Wealth Tax Act	Rs. 250

 
ITAT

A.	Under Sec. 253 of Income-tax Act
	Assessed income up to Rs. 1,00,000	Rs. 500
	Assessed income between Rs. 1,00,001 & Rs. 2,00,000	Rs. 1,500
	Assessed income exceeding Rs. 2,00,001	1% of assessed income, maximum Rs.10,000
	Any other subject (refer note below)	Rs. 500
	Stay of demand	Rs. 500
B.	Under Sec. 254 of Income-tax Act Miscellaneous Application	Rs. 50
C.	Under Sec. 24 of Wealth-tax Act
	Relating to the wealth	Rs. 1,000
	Not relating to the wealth	Rs. 500

Note: Appeals in relation to assessed loss, Penalty, TDS, TCS, interest & revision u/s 263 filing fees shall be as per residuary clause; i.e., Rs. 250 with Commissioner (Appeals) & Rs. 500 with ITAT (for appeal against penalty order refer Dr. Ajith Kumar Pandey vs. ITAT (2009) 310 ITR 195 (Patna) and for revision order refer Jet Electronics vs. ACIT (2008) 2 DTR 337 (Ahd.))

High Court

A.	Under Sec. 260A of Income-tax Act }	As per code of Civil Procedure & High Court Rules.
B.	Under Sec. 27A of Wealth Tax Act }	The Bombay Court Fee Act Schedule-I, Entry 7, provides certain ad valorem per cent on the amount of monetary gain or loss (amount in dispute) subject to minimum of Rs. 100.

Revision application fees

•	Under Sec. 264 of Income-tax Act	Rs. 500
•	Under Sec. 25 of Wealth Tax Act Settlement Commission application fees	Rs. 500
•	Under Sec. 245C of Income-tax Act, Rule 44C	Rs. 500
•	Under Sec. 25 of Wealth Tax Act, Rule 4A	Rs. 500

Court Fees

Provisions of Court Fees Act, 1870 would apply to in respect of documents and applications presented before any officer serving under Central Government. Court Fees, without considering the amendments made by various State Governments on various documents presented before the tax authorities including appellate authority is as under [Circular. No. F No. 91/ 41/ 67 – ITJ (25) dated 3-7-1967]):

Type of documents			Amount
1.	Vakalatnama
	(a)	Chief commissioner, or other Chief Controlling Executive or Revenue Authority	Rs. 2.00
	(b)	Commissioner	Re. 1.00
	(c)	Other	Re. 0.50
2.	Application obtaining copy of any order passed by IT authorities or any other document on the record of the IT authorities		Ps. 6.25
3.	Application other than referred in 2 above when presented to the CIT or Board		Re. 1.00
4.	Application for obtaining certified copy of any order of the Income Authorities (excluding for private use and to be filled during appellate proceedings)		Re. 0.50
5	Certified copy of any order of the IT authorities (not for private use nor intended for filing before the ITAT) for every 360 words or fraction		Re. 0.50
6	Memorandum of Appeal
	(a)	Before Chief Commissioner or other Chief controlling executive or revenue authority	Rs. 2.00
	(b)	Before other than above	Re. 0.50
7.	Application for transfer of cases from one Income-tax Officer to another, other than on Change of address		Re. 1.00
8.	Application for recognition of provident funds		Re. 1.00
9.	Application for compromise or issue of directions to Income Tax Officers when assessments are pending		Re. 1.00
10.	Application for obtaining any order passed by Income Tax Authority or any other document on the record of the Income Tax Authority		Re. 1.00
11.	Copy of Assessment Order filed along with Appeal memo		Re. 0.62
12.	Application for stay of recovery or for grant of instalments for tax payments (Refer Circular : No. 50(XL-43) of 1956, dated 28-12-1956)		Re. 1.00

 Note:

1. Power of Attorney/Letter of Authority in favour Chartered Accountant for attending before Income Tax Authority/ITAT should be on stamp paper of Rs. 100 in the State of Maharashtra/Gujarat/Goa. (Stamp duty is as per local stamp laws refer cir No. 9 (XL-48), dated 18-5-1958)

2. For documents liable or not liable for court fees refer Circular No. 36 (XL-52), dated 19-11-1958

Inspection Fees

•	For first one hour or part thereof	Rs. 0.75
•	For every additional hour or part thereof	Re. 0.50

Copying Charges

•	For the first 200 words or less	Re. 0.75
•	For every additional 100 words or fraction thereof	Re. 0.38

Notes:

1. No copying charges are payable for the first copy where the assessee entitled to copy thereof under rules or instructions.

2. Normally, applications for inspection or copies must be complied with within three days of their receipt.

Where, however, an inspection or a copy is urgently required, i.e., on the very day on which an application for the same is received by the Income-tax Officer, the above rates of fees shall be increased by 100 per cent thereof. [Cir. No. 17 (XL-36), dated 28-6-1965]