https://www.taxtmi.com/article/detailed?id=8193 For appeals against orders of the Commissioner (Appeals), the fee under section 253(6) is determined by the total income as computed by the Assessing Officer and verified in Form 36; the operative figure is the AO's computation as on the date the appeal memo is signed. Where the AO has validly recomputed and reduced income before verification (by rectification, re computation or giving appellate effect), that reduced figure should determine the fee, and successive computations may be annexed to Form 36 to clarify fee liability. en-us Mon, 08 Oct 2018 07:20:49 +0530 Mon, 08 Oct 2018 07:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8193 For appeals against orders of the Commissioner (Appeals), the fee under section 253(6) is determined by the total income as computed by the Assessing Officer and verified in Form 36; the operative figure is the AO's computation as on the date the appeal memo is signed. Where the AO has validly recomputed and reduced income before verification (by rectification, re computation or giving appellate effect), that reduced figure should determine the fee, and successive computations may be annexed to Form 36 to clarify fee liability. Articles Income Tax Mon, 08 Oct 2018 07:20:49 +0530 https://www.taxtmi.com/article/detailed?id=8193