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[Cites 0, Cited by 0] [Section 362] [Entire Act]

Union of India - Subsection

Section 362(6) in The Income Tax Act, 2025

(6)An appeal to the Appellate Tribunal shall be in such form and verified in such manner, as may be prescribed and shall, be accompanied by a fee of—
(a)₹ 500, where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is ₹ 100000 or less;
(b)₹ 1500, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than ₹ 100000 but not more than ₹ 200000;
(c)an amount equal to1% of the assessed income, subject to a maximum of ₹ 10000, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than ₹ 200000;
(d)₹ 500, where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c).