Fees & Other Charges Under Direct Taxes

Fees & Other Charges Under Direct Taxes

PAN /TAN Application Charges (inclusive of service tax)

Sr. No.

Particulars

Amount

1

PAN Application (Original/Correction) with UTISL & TIN facilitation centre

Rs. 94/-

2

TAN Application with TIN facilitation centre

Rs. 60/-

Note:-

For getting TCS Number, no separate application is required to be made.

Central/State Governments and Statutory/Autonomous Bodies cannot make payment through Credit Card. Others can made payment online through Credit Card for which additional surcharge of Rs. 5/- will be charged

With effect from 13-2-2007, Tatkal facility for PAN and TAN application with Credit Card payment has been withdrawn.

TDS Return

TDS return with TIN facilitation centre – Charges (inclusive of service tax) are dependent upon number of records, as under:

*Sr. No.*	*Particulars*	*Amount*
1	Returns having records of up to 100 deductees	Rs. 30/-
2	Returns having records of 101 to 1000 deductees	Rs. 182/-
3	Returns having records of more than 1000 deductees	Rs. 606/-

The organisation desirous of availing the facility for online upload of electronic statements (e-TDS/TCS), signed digitally, shall make a minimum payment of Rs. 1,000/- (advance amount deposited for electronic statement upload charges) at the time of making registration.

Application for PAN Authorisation to view Annual Tax Statement

Sr. No.

Particulars

Amount

1

The onetime charges (inclusive of service tax) for authorization of PAN to view statement is as follows

Ø When the PAN holder personally visits the TIN-FC

Rs.17/-

Ø Where the PAN holder opts for the TIN-FC to visit him

Rs.110/-

Furnishing of paper return to be digitised by agency/e-intermediary in electronic form

Sr. No.

Particulars

Amount

1

Furnishing paper TDS return to agency under Scheme for Furnishing of paper Returns of Tax Deducted at Source, 2005
(NOTIFICATION NO. 179/2005 [F.No.142/4/2005-TPL] dtd. 30-6-2005

NIL

2

Furnishing paper TCS return to agency under Scheme for Furnishing of paper Returns of Tax Collected at Source, 2005
(NOTIFICATION NO. 180/2005 [F.No.142/4/2005-TPL] dtd. 30-6-2005

NIL

3

Preparation & filing of tax return through tax return preparers

Rs.250/-

4

Furnishing paper return of income tax with e-intermediately under the Electronic Furnishing of Return of Income Scheme, 2004 within specified cities (having income under all heads) (NOTIFICATION NO. SO 1073(E), dtd. 30-9-2004)

Under these schemes no fees have been prescribed.

5

Furnishing paper return of income tax with e-intermediately under the Electronic Furnishing of Return of Income Scheme, 2004 within Specified cities (having income from business) (NOTIFICATION NO. SO 1073(E), dtd. 30-9-2004)

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Appeal filing fees

Commissioner of Income Tax (Appeals)

Sr. No.	*Particulars*	*Amount*
1	Under Sec. 249 of Income-tax Act
	Ø Assessed income up to Rs. 1,00,000	Rs. 250/-
	Ø Assessed income between Rs. 1,00,001 & Rs. 2,00,000	Rs. 500/-
	Ø Assessed income exceeding Rs. 2,00,001	Rs. 1,000/-
	Ø Any other matter (refer note below)	Rs. 250/-
2	Under Sec. 23 of Wealth Tax Act	Rs. 250/-

ITAT

Sr.
No.

Particulars

Amount

1

Under Sec. 253 of Income-tax Act

Ø Assessed income up to Rs. 1,00,000

Rs.500/-

Ø Assessed income between Rs. 1,00,001 & Rs. 2,00,000

Rs.1,000/-

Ø Assessed income exceeding Rs. 2,00,001

1% of assessed income, maximum Rs.10,000/-

Ø Any other matter (refer note below)

Rs.500/-

Ø Stay of demand

Rs.500/-

2

Under Sec. 254 of Income-tax Act

Rs.50/-

Ø Miscellaneous Application

3

Under Sec. 24 of Wealth-tax Act

Ø Relating to the wealth

Rs.1,000/-

Ø Not relating to the wealth

Rs.500/-

Note: Appeals in relation to assessed loss, Penalty, TDS, TCS, interest & revision u/s 263 filing fees shall be as per residuary clause; i.e., Rs. 250 with Commissioner (Appeals) & Rs. 500 with ITAT (for appeal against penalty order refer Dr. Ajith Kumar Pandey vs. ITAT (2009) 310 ITR 195 (Patna) and for revision order refer Jet Electronics vs. ACIT (2008) 2 DTR 337 (Ahd.))

Revision application fees

Sr.
No.

Particulars

Amount

1

Under Sec. 264 of Income-tax Act

Rs .500/-

2

Under Sec. 25 of Wealth Tax Act

Rs. 500/-

Settlement Commission application fees

Sr.
No.

Particulars

Amount

1

Under Sec. 245C of Income-tax Act, Rule 44C

Rs. 500/-

2

Under Sec. 25 of Wealth Tax Act, Rule 4A

Rs. 500/-

Court Fees

Application before Authorities

Sr. No.	*Particulars (Type of Documents)*	*Amount*
1	Vakalatnama
	Ø Income- tax Officer Inspecting Assistant Commissioner of IT, Appellate Assistant Commissioner of IT	Rs. 0.50/-
	Ø CIT	Rs.1.00/-
	Ø Central Board of Revenue	Rs. 2.00/-
2	Application obtaining copy of any order passed by IT authorities or any other document on the record of the IT authorities	Rs. 6.00/-
3	Application other than referred in 2 above when presented to the CIT or Board	Rs. 1.00/-
4	Certified copy of any order of the IT authorities (not for private use nor intended for filing before the ITAT)	Rs. 0.50/-
5	Certified copy of other documents on record of IT Department (not for private use) (for every 360 words or fraction) Re. 0.50)	Rs.0.50/-
6	Memorandum of Appeal
	Ø Before Assistance Commissioner of Income Tax	Rs.0.50/-
	Ø Before Central Board of Revenue	Rs.2.00/-
7	Application for transfer of cases from one Income-tax Officer to another, other than on Change of address or such other valid reason, the existing ITO has ceased to hold jurisdiction	Rs.1.00/-
8	Application for recognition of provident funds	Rs.1.00/-
9	Application for compromise or issue of directions to Income Tax Officers Re. 1.00 when assessments are pending	Rs.1.00/-
10	Application for hearing or for adjournment in connection with Sections 263 and 264 proceedings	Rs.1.00/-
11	Form of Appeal before CIT(A)	Rs.0.50/-
12	Copy of Assessment Order filed along with Appeal memo	Rs.0.65/-
13	Application for stay of recovery or for grant of instalments for tax payments	Rs.1.00/-
14	Application for rectification of mistakes u/s 154 of the Income-tax Act, in the orders of CIT	Rs.1.00/-

Notes:-

Power of Attorney/Letter of Authority in favour Chartered Accountant for attending before Income Tax Authority/ITAT should be stamped as per local stamp laws except Punjab Charges (Cir No. 9 (XL-48), dated 18-5-1958 & No. 125 [F.No. 274/1/73-ITJ], dated 26-11-1973). Stamp duty in the State of Maharashtra/Gujarat/Goa is Rs 100 /-.

All applications or petitions or representations which invoke any jurisdiction, authority, power, discretion, etc. whether real or supposed, vested in the Commissioner of Income Tax or the Central Board of Revenue / Central Board of Direct Taxes under the Income Tax Act or any other Act, shall be liable to Court fee under Schedule II of the Court Fees Act, 1870.

Applications or representations which are in the form of complaints such as excessive in disposal of any matter (eg petition requesting for direction to the Income-tax Officer about undue delay in issue of refund), ill-treatments (complains and representations against harassment caused by the Officers of the Income-tax Department) etc. which are not strictly referable to any provisions in the Income-tax Act or any other Act, is not liable to court fee.

Petitions u/s 264 is exempt from Court fees.

The amendments made by various State Governments to the Court Fees Act, 1870 are not to be taken into consideration. (Circular : No. 50(XL-43) of 1956, dated 28-12-1956)

Illustrative list of application liable for Court Fees refer Circular No. 36 (XL-52), dated 19-11-1958

Appeal Before High Court

Sr.
No.

Particulars

Amount

1

Under Sec. 260A of Income-tax Act

As per code of Civil Procedure & High Court Rules. The Bombay Court Fee Act Schedule-I, Entry 14, provides certain ad valorem per cent on the amount in dispute subject to maximum Rs. 10,000

2.

Under Sec. 27A of Wealth Tax Act

Inspection Fees

Sr.
No.

Particulars

Amount

1

For first one hour or part thereof

Rs.0.75/-

2

For every additional hour or part thereof

Rs.0.50/-

Copying Charges

Sr.
No.

Particulars

Amount

1

For the first 200 words or less

Rs.0.75/-

2

For every additional 100 words or fraction thereof

Rs.0.375/-

Notes:-

No copying charges are payable for the first copy where the assessee entitled to copy thereof under rules or instructions.

Normally, applications for inspection or copies must be complied with within three days of their receipt.

Where, however, an inspection or a copy is urgently required, i.e., on the very day on which an application for the same is received by the Income-tax Officer, the above rates of fees shall be increased by 100 per cent thereof. [Cir. No. 17 (XL-36), dated 28-6-1965]