Challan for Income Tax Appeal Fees

By | April 5, 2016
(Last Updated On: January 21, 2017)

 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.

Pay  Challan for Income Tax Appeal Fees

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

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

Extract From Help File with Form No. 280

Challan for Income Tax Appeal Fees

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)

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

Section – 174 of Income Tax act

Appeal to Commissioner of Income-tax (Appeals).

174 . (1) An assessee aggrieved by an order imposing penalty under this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within a period of thirty days from the date of receipt of the order of the Assessing Officer.

(2) An appeal under sub-section (1) shall be in such form and verified in such manner as may be prescribed and shall be accompanied by a fee of one thousand rupees.

(3) Where an appeal has been filed under sub-section (1), the provisions of sections 249 to 251 of the Income-tax Act shall, as far as may be, apply to such appeal.

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