Appeal fee structure revised: tiered filing fees and mandatory bank challan procedure for income tax appeals. Removes references to the Deputy Commissioner (Appeals) from rule 45 and Form No. 35, updates appellate officer descriptions in Form No. 36, and prescribes a tiered fee schedule for memoranda of appeal and stay applications based on the assessee's total income, requires payment by challan at authorised or specified government banks with transmission of challan copies to the relevant appellate authority, and exempts cross objections from fee while advising that the tribunal will not accept negotiable instruments.
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Provisions expressly mentioned in the judgment/order text.
Appeal fee structure revised: tiered filing fees and mandatory bank challan procedure for income tax appeals.
Removes references to the Deputy Commissioner (Appeals) from rule 45 and Form No. 35, updates appellate officer descriptions in Form No. 36, and prescribes a tiered fee schedule for memoranda of appeal and stay applications based on the assessee's total income, requires payment by challan at authorised or specified government banks with transmission of challan copies to the relevant appellate authority, and exempts cross objections from fee while advising that the tribunal will not accept negotiable instruments.
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