When filing an appeal to the Commissioner of Income Tax (Appeals) [CIT(A)] using Form 35, the fee payable is determined based on the total income assessed by the Assessing Officer (AO). The fee structure is as follows:

Assessed Total Income Appeal Fee (₹)
₹1,00,000 or less  ₹250
More than ₹1,00,000 but not more than ₹2,00,000 ₹500
More than ₹2,00,000  ₹1000
Appeals not related to assessed income (e.g., penalty orders) ₹250

It's important to note that this fee must be paid before filing the appeal, and proof of payment should be attached with Form 35.