MR . RAKESH
THE REQUIREMENTS ARE LISTED BELOW:
1 TIME LIMIT FOR FILING OF APPEAL IS 30DAYS FROM THE DATE OF SERVICE OF ORDER TO BE APPEALED AGAINST .
2 PERSON AUTHRISED TO SIGN RETURN OF INCOME U/S 140 MUST SIGN APPEAL FORM
3 FORM NO 35 IN DUPLICATE
4 TO ENCLOSE THE FOLLOWING :
a) CERTIFIED COPY OF ORDER APPEALED AGAINST
b) GROUNDS OF APPEAL AND STATEMENT OF FACTS ( IN DUPLICATE )
C)NOTICE OF DEMAND (ORIGINAL )
d) COUNTERFOIL OF PAID CHALLAN OF APPEAL FEES.
e)IN CASE OF APPEAL AGAINST PENALTY ORDER -2 COPIES OF RELEVANT ASSESSMENT ORDER
5 APPEAL FEE :
( a) Rs 250/=
i) WHERE ASSESSED TOTAL INCOME IS Rs 1 LAC OR LESS
ii) WHERE APPEALS ARE FILED ON ISSUES SUCH AS T D S DEFAULTS , NON FILING OF
RETURNS ETC EHICH CANNOT BE LINKED WITH THE ASSESSED INCOME
b) Rs 500/= WHERE ASSESSED TOTAL INCOME IS MORE THAN Rs.1 LAC BUT NOT MORE THAN
Rs 2 LAC
c ) Rs 1000/=WHERE ASSESSED TOTAL INCOME IS MORE THAN Rs 2 LAC
6 COURT FEE STAMP ON FORM NO 35 AS APPLICABLE IN THAT STATE AS STAMP ACT.
( GENERALLY ,IT IS 50 PAISE )
BEFORE DOING THE EXERCISE TAKE THE PRECAUTION OF COMPARING THE ORDER FROM
THE ONES LISTED U/S 246A OF THE INCOME TAX ACT , 1961
SANJAY