India - Income Tax Act 2010 - Saarc

S. 249 I.T. ACT, 1961 1.854irrespective of the date of initiation of the assessment proceedings relatingthereto be accompanied by a fee of,—(i) where the total income of the assessee as computed by the AssessingOfficer in the case to which the appeal relates is one hundredthousand rupees or less, two hundred fifty rupees;(ii) where the total income of the assessee, computed as aforesaid, in thecase to which the appeal relates is more than one hundred thousandrupees but not more than two hundred thousand rupees, five hundredrupees;(iii) where the total income of the assessee, computed as aforesaid, in thecase to which the appeal relates is more than two hundred thousandrupees, one thousand rupees;]66[(iv) where the subject matter of an appeal is not covered under clauses (i),(ii) and (iii), two hundred fifty rupees.](2) The appeal shall be presented within thirty days of the following date, that isto say,—67[(a) where the appeal is under section 248, the date of payment of the tax,or](b) where the appeal relates to any assessment or penalty, the date ofservice of the notice of demand relating to the assessment or penalty:68[Provided that, where an application has been made under section146 for reopening an assessment, the period from the date on whichthe application is made to the date on which the order passed on theapplication is served on the assessee shall be excluded, or](c) in any other case, the date on which intimation of the order sought tobe appealed against is served.69[(2A) Notwithstanding anything contained in sub-section (2), where an orderhas been made under section 201 on or after the 1st day of October, 1998 butbefore the 1st day of June, 2000 and the assessee in default has not presented anyappeal within the time specified in that sub-section, he may present such appealbefore the 1st day of July, 2000.](3) The 70 [***] 71 [Commissioner (Appeals)] may admit an appeal after the expirationof the said period if he is satisfied that the appellant had sufficient cause fornot presenting it within that period.66. Inserted by the Finance Act, 1999, w.e.f. 1-6-1999.67. Substituted by the Finance Act, 2007, w.e.f. 1-6-2007. Prior to its substitution, clause (a)read as under :“(a) where the appeal relates to any tax deducted under sub-section (1) of section 195,the date of payment of the tax, or”68. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.69. Inserted by the Finance Act, 2000, w.e.f. 1-6-2000.70. Words “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by theFinance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier, “Deputy Commissioner (Appeals)” wassubstituted for “Appellate Assistant Commissioner” by the Direct Tax Laws (Amendment)Act, 1987, w.e.f. 1-4-1988 and “or, as the case may be, the” was inserted by the Finance(No. 2) Act, 1977, w.e.f. 10-7-1978.71. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.