Form of appeal and limitation
[Section-358 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 358(1) of Income Tax Act 2025
358(1) Every appeal under this Chapter shall be in such form and verified in such manner, as prescribed.
Section 358(2) of Income Tax Act 2025
358(2) An appeal, referred in sub-section (1), made to the Commissioner (Appeals) or to the Joint Commissioner (Appeals), shall be accompanied by a fee of—
- (a) two hundred and fifty rupees, where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one lakh rupees or less;
- (b) five hundred, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one lakh rupees but not more than two lakh rupees;
- (c) one thousand rupees, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two lakh rupees;
- (d) two hundred and fifty rupees, where the subject matter of an appeal is not covered under clauses (a), (b) and (c).
Section 358(3) of Income Tax Act 2025
358(3) The appeal shall be presented within thirty days,––
- (a) from the date of service of the notice of demand where the appeal relates to any assessment or penalty; or
- (b) in any other case, from the date on which intimation of the order sought to be appealed against is served.
Section 358(4) of Income Tax Act 2025
358(4) For the purposes of sub-section (3)(a), where an application has been made under section 440(1), the period beginning from the date on which the application is made, to the date on which the order rejecting the application is served on the assessee, shall be excluded.
Section 358(5) of Income Tax Act 2025
358(5) The Joint Commissioner (Appeals) or the Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.
Section 358(6) of Income Tax Act 2025
358(6) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,—
- (a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or
- (b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him.
Section 358(7) of Income Tax Act 2025
358(7) The Joint Commissioner (Appeals) or the Commissioner (Appeals) may, for the purposes of sub-section (6)(b) and on an application made by the appellant in this behalf, for reasons to be recorded in writing, exempt him from the operation of the provisions of that sub-section.
FAQs on Section 358 of Income Tax Act 2025
What is the prescribed form and manner for filing an appeal under Section 358(1)?
Every appeal under this Chapter must be filed in such form and verified in such manner as may be prescribed by rules under the Act.
What is the fee for filing an appeal to the Commissioner (Appeals) or Joint Commissioner (Appeals)?
The fee depends on the total income computed by the Assessing Officer:
(a) ₹250 if total income is ₹1 lakh or less;
(b) ₹500 if total income is more than ₹1 lakh but not more than ₹2 lakh;
(c) ₹1,000 if total income exceeds ₹2 lakh;
(d) ₹250 if the appeal’s subject matter is not based on assessed total income.
What is the time limit to file an appeal under Section 358(3)?
An appeal must be presented within 30 days:
(a) from the date of service of the demand notice if it relates to assessment or penalty;
(b) from the date of service of the order sought to be appealed against in any other case.
Is there any exclusion of time allowed for computing the 30-day limitation period?
Yes, if the assessee has made an application under Section 440(1), the period from the application date to the date the rejection order is served is excluded.
Can an appeal be admitted after the expiry of 30 days?
Yes, the Commissioner (Appeals) or Joint Commissioner (Appeals) may admit the appeal after the deadline if satisfied that there was sufficient cause for the delay.
Is any payment required before an appeal is admitted?
Yes, the appeal shall not be admitted unless:
(a) if a return was filed, the tax on the returned income has been paid;
(b) if no return was filed, an amount equal to the advance tax payable has been paid.
Can exemption from the pre-payment condition be granted?
Yes, the Commissioner (Appeals) or Joint Commissioner (Appeals) may exempt the appellant from this condition for sufficient reasons recorded in writing and on application by the appellant.
Refresh Page