(Last Updated On: September 13, 2023)

Challan for Paying Income Tax Appeal Fees

FAQ’s on Challan for Income Tax Appeal Fees :-

If I have to deposit fees for filing appeal , which Challan I should Use?

Income Tax Challan No. 280 (For Payment of Income tax)

Corporate Assessee:- In case you have to deposit appellate fees, copying charges or other miscellaneous payments, tick box 0020, thereafter tick box ‘300 Self Assessment Tax’ under ‘Type of Payment’ and fill up the amount to be paid in ‘Others’ column under ‘Details of Payment’.

Non Corporate Assessee:- In case of non-corporates such as individuals, partnership firms, societies etc. the same procedure is to be followed except that the box 0021 should be ticked at the top of the challan instead of 0020.

How to Pay Challan for Income Tax Appeal Fees

Challan for Online Payment

Click here to pay online Challan for Income Tax Appeal Fees use Income Tax Challan No. 280

Challan for Physical Payment on Bank Counter

Download Income Tax Challan No. 280 for Physical payment at counter of bank Click here

Extract From Help File with Form No. 280

1. Please note that to deposit Appeal Fees either Major Head 020 or 021 (depending upon the tax payer’s status) has to be ticked 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’.

2. 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’.

(Republished with amendments)

How to file Income Tax Appeal to Commissioner (Appeals)

How to file Income Tax Appeal to Appellate Tribunal

Appeal Fees / Provisions in Income Tax Act for filing appeal to CIT(A)

Appeal to Commissioner of Income-tax (Appeals).

Form of appeal and limitation.

Relevant Portion of Section 249 of Income Tax Act

249. (1) Every appeal under this Chapter shall be in the prescribed form and shall be verified in the prescribed manner [and shall, in case of an appeal made to the Commissioner (Appeals) on or after the 1st day of October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto be accompanied by a fee of,—

(i)		where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one hundred thousand rupees or less, two hundred fifty rupees;
(ii)		where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, five hundred rupees;
(iii)		where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one thousand rupees;]
[(iv)		where the subject matter of an appeal is not covered under clauses (i), (ii) and (iii), two hundred fifty rupees.]

Appeal Fees / Provisions in Income Tax Act for filing appeal to ITAT

Relevant Portion of Section 253 (6) of Income Tax Act : Appeals to the Appellate Tribunal.

[(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, in the case of an appeal made, on or after the 1st day of October, 1998, irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a fee of,—

(a)		where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one hundred thousand rupees or less, five hundred rupees,
(b)		where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand five hundred rupees,
(c)		where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent of the assessed income, subject to a maximum of ten thousand rupees,

Income Tax Appeal : Free Study Material

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Challan for Income Tax Appeal Fees : Pay online or Download/Print