TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income Tax Bill 2025 Clause 362 modernizes appellate process maintaining two-month deadline and progressive fee structure</h1> The Income Tax Bill 2025's Clause 362 modernizes the appellate process to the Income Tax Appellate Tribunal, replacing Section 253 of the Income-tax Act 1961. The provision streamlines appealable orders, maintains the two-month filing deadline, and preserves the progressive fee structure ranging from Rs. 500 to Rs. 10,000 based on assessed income. Key features include cross-objection rights within thirty days, discretionary delay condonation, and fee exemptions for revenue appeals. While substantive rights remain unchanged, the clause updates administrative nomenclature and removes obsolete references, enhancing clarity and procedural efficiency in tax dispute resolution.
TaxTMI 
TaxTMI 