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<h1>Appeal Fee Under Section 23 of Expenditure-tax Act Increased to 1,000 from October 1, 1998</h1> Section 23 of the Expenditure-tax Act has been amended by the Finance (No. 2) Act, 1998. In sub-section (6), the fee for appeals has been increased from two hundred rupees to one thousand rupees for appeals filed on or after October 1, 1998. This amendment took effect starting October 1, 1998.