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    <title>Payment of application fee under section 264 of Income Tax Act</title>
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    <description>Application under Section 264 requires a prescribed fee of Rs. 250 per application, payable separately for each assessment year; payment is made via Challan No. ITNS 280 using Major Head 0021 (or 0020), Minor Head 300 with the amount entered under &quot;Others&quot;. The physical revision petition must include the challan copy as proof of payment, the order/intimation sought to be revised, a statement of facts and grounds, relevant supporting documents, and the challan identification (CIN).</description>
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