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.