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of <h1>Income Tax Bill 2025 Clause 358 retains appeal procedures from Section 249 with same fees and timelines</h1> The Income Tax Bill 2025's Clause 358 largely mirrors Section 249 of the Income-tax Act 1961, governing appeals to appellate authorities. Both provisions require appeals in prescribed form with identical graded fee structures (Rs. 250-1000 based on income levels). The thirty-day limitation period remains unchanged, with provisions for condonation of delay and exclusion of time for certain applications. Pre-conditions requiring payment of tax on returned income or advance tax before appeal admission are retained, along with discretionary exemptions for recorded reasons. The Bill updates section references and streamlines language while maintaining the fundamental appellate framework, ensuring procedural continuity with minor modernization.
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