CA Sandeep Kanoi

If I have to deposit fees for filing appeal, what should I do?

Income Tax Challan No. 280 (For Payment of Income tax)

Corporate Assessee:- In case you have to deposit appellate fees, copying charges or other miscellaneous payments, tick box 0020, thereafter tick box ‘300 Self Assessment Tax’ under ‘Type of Payment’ and fill up the amount to be paid in ‘Others’ column under ‘Details of Payment’.

Non Corporate Assessee:- In case of non-corporates such as individuals, partnership firms, societies etc. the same procedure is to be followed except that the box 0021 should be ticked at the top of the challan instead of 0020.

Extract From Help File with Form No. 280

1. Please note that to deposit Appeal Fees either Major Head 020 or 021 (depending upon the tax payer’s status) has to be ticked under ‘Tax Applicable’. Followed by this; Minor Head: Self Assessment Tax (300) has to be ticked under ‘Type of Payment’ and the amount is to filled under Others in ‘Details of Payments’.

2. To deposit taxes, appeal fees, etc. in respect of block period cases, enter the first Assessment Year of the block period followed by the last Assessment Year of the period. For example, if the block period is 1/04/85 to 5/3/96, it would be entered as 1986-97 in the space indicated for Assessment Year. If taxes are being deposited, tick the box Self Assessment (300) under Type of Payment and fill up amount under ‘Tax’ while in respect of appeal fees, enter amount under ‘Others’.

Republished with amendments)

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10 responses to “Which Challan to use for Paying Income Tax Appeal Fees”

  1. Sumit Agarwal says:

    Which challan to be used to pay appeal fees of Wealth Tax in Tribunal Appeal ?

  2. Paramesh says:

    The appeal has to be filed in Form -35, the assessee had no PAN. The appeal is being filed by a GPA Holder who had PAN. Now our problem is which challan i should use for payment of appeal fee ?

  3. satender kumar says:

    if assessee no have pan than how pay the appeal fees

  4. CA Anil D. Saraf says:

    Whether E-Appeal has been started for the Assessee’s who have filed E-Filed their Income Tax Returns? If yes how to proceed for filling an appeal?

  5. arun kumar says:

    i have to pay the fee for registration as a valuer. This fee is to be paid by income tax challan. Which challan should I use? If challan 280, then type of payment will be (300) Self assessment tax or (400) Tax on regular assessment? If payment mode is 400, then why online payment it is not accepting Assessment year 2016-17? On NSDL site faq mode 400 is recommended for miscellaneous payment while in pdf copy of challan 280 on income tax department website, mode 300 is suggested for same payment? – See more at: https://taxguru.in/about/#comment-1736705

  6. ANURAG murarka says:

    Please read the instructions written on the back of challan. The confusion will gget cleare

  7. CA Heeralal Agarwal says:

    is this mention that 300(self assessment tax should be use under type of tax payment ,how we can self assesse because self assessment tax is payment of tax not of any fees or other payment,when we appeal against assessment order and in result of assessment we file appeal then why we should not choose 400 regular assessment tax.

    Please clarify.

  8. Ritesh says:

    Correct category is 300 Self Assessment Tax.

  9. Nilam Prasad says:

    How can i create  HUF  plz explain in along with procedure as per law and form etc

  10. Ghanshyam Jha says:

    still confused. If we refer NSDL site it would be ’400 Regular Tax’ under ‘Type of Payment’ or if we refer chalan help/instruction than ‘300 Self Assessment ‘ under ‘Type of Payment ‘

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