Indian Tax Solutions
Home | Why Register? | Register | Subscription | Contact Us | Discussion Board | Pay Online
Last Updated : Wednesday 4th May, 2011 - 12:46pm

CBDT asks I-T department to act on public grievances after PM Narendra Modi's rap  Continue reading | Service tax e-payment can be made till midnight of March 31 and RBI extends banking hours till 8 pm on 31st March 2015 Continue reading | CBDT issues clarification regarding Explanation 5 to clause (i) of sub-section (1) of section 9 of Income-tax Act, 1961 ('Act') Continue reading | Finmin launches national electronic I-T judicial database Continue reading | Rate of exchange for conversion of Norwegian Kroner with effect from 26th March, 2015 Continue reading | PAN mandatory for service tax registration: FinMin Continue reading | Removal of M/s. Siddhartha Testing and Consulting Services, Nepal from the list of Inspection and Certification Agencies Continue reading | CBEC notifies New Customs Exchange rates for all foreign currency with effect from 20th March, 2015 Continue reading | Income-tax (Third Amendment) Rules, 2015 - Application for rollback of an Advance Pricing Agreement  Continue reading | CBDT issues instructions related to non-migration of PAN due to pending refund caging Continue reading |



72. Fees in certain cases

(1) Subject to other provisions of this Act, the fee payable on a memorandum of appeal or other applications under this Act filed or moved shall be as follows: 





On a memorandum of appeal under section 55.

Two percent of the amount of tax, fee or penalty in dispute, subject to a minimum of one hundred rupees and a maximum of one thousand rupees.


On a memorandum of appeal under section 57.

Seven and a half per cent of the amount of tax, fee or penalty in dispute, subject to a minimum of five hundred rupees and maximum of two thousand one hundred rupees.


On an application under section- 59

one hundred rupees.


On any other application-




When addressed to the Commissioner or the Revising Authority or the Tribunal or the Settlement Commission

Twenty rupees



When addressed to any other officer or authority.

Ten rupees.

(2) The fee referred to in this section and in any other provision of this Act shall be payable in the manner prescribed, and proof of deposit of the same shall be attached to the memorandum or application, as the case may be:

Provided that where the amount of fee payable does not exceed one hundred rupees, the same may be paid in court fee stamps.

(3) No fee shall be payable in respect of:-

(a) an application or a memorandum of appeal presented by the Commissioner or any other officer or authority appointed under this Act or the rules made thereunder.

(b) an application in which only information is sought and in which no specific relief is prayed for ; and

(c) an application under section 59, seeking a decision only as to the rate of tax applicable or the point at which the tax is payable.

Advanced Search
Member Login

You are not currently logged in.

  Forgot Password? | Sign Up
Subscribe Newsletter
Subscribe to our newsletter and be kept with latest Indian Tax solutions.