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    <title>Upper limit of Clerkage fees prescribed - 10% of the appearance fee and drafting fee subject to a maximum of Rs. 4,375 in a case - Paid for engagement of Standing Counsels to represent the Income tax Department before High Courts and other judicial forums.</title>
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    <description>Clerkage is payable at the rate of 10 per cent of the appearance and drafting fee, subject to a maximum per case or batch of cases; this amendment replaces para-5 of Annexure-II of Instruction No. 3 of 2012 and takes immediate effect for all concerned.</description>
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