Appeal fees to Appellate Tribunal require prescribed filing, with differential fees by total income and specific exemptions.

Section 253(6) was substituted to require appeals to the Appellate Tribunal to be in the prescribed form and verified in the prescribed manner, and-for appeals made on or after 1 June 1992 irrespective of assessment initiation-be accompanied by a filing fee. Two income-linked fee tiers apply based on total income as computed by the Assessing Officer: a lower fee where total income is one lakh rupees or less, and a higher fee where total income exceeds one lakh rupees. No fee is payable for appeals under subsection (2) or memoranda of cross-objections under subsection (4).

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