Income Tax Act, 2025
Section 4: Ins. by Act 21 of 1998, s. 50 (w.e.f. 11998).
4. Ins. by Act 21 of 1998, s. 50 (w.e.f. 11998).
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(ii) where the total income of the assessee, computed as aforesaid, in the case to which the appeal
relates is more than one hundred thousand rupees but not more than two hundred thousand rupees,
five hundred rupees;
(iii) where the total income of the assessee, computed as aforesaid, in the case to which the appeal
relates is more than two hundred thousand rupees, one thousand rupees;]
1[(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 is to say,—
2[(a) where the appeal is under section 248, the date of payment of the tax, or]
3[(b) where the appeal relates to any assessment or penalty, the date of service of the notice of
demand relating to the assessment or penalty:
Provided that, where an application has been made under section 146 for reopening an
assessment, the period from the date on which the application is made to the date on which the order
passed on the application is served on the assessee shall be 4[excluded :]]
5[Provided further that where an application has been made under sub-section (1) of section
270AA, 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 or:]
(c) in any other case, the date on which intimation of the order sought to be appealed against is
served.
6[(2A) Notwithstanding anything contained in sub-section (2), where an order has been made under
section 201 on or after the 1st day of October, 1998 but before the 1st day of June, 2000 and the assessee
in default has not presented any appeal within the time specified in that sub-section, he may present such
appeal before the 1st day of July, 2000.]
(3) The 7[*** 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.
8[(4) 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
where the total income of the assessee, computed as aforesaid, in the case to which the appeal
relates is more than one hundred thousand rupees but not more than two hundred thousand rupees,
five hundred rupees;
where the total income of the assessee, computed as aforesaid, in the case to which the appeal
relates is more than two hundred thousand rupees, one thousand rupees;]
1[
where the subject matter of an appeal is not covered under clauses
and
The appeal shall be presented within thirty days of the following date, that is to say,—
2[
where the appeal is under section 248, the date of payment of the tax, or]
3[
where the appeal relates to any assessment or penalty, the date of service of the notice of
demand relating to the assessment or penalty:
Provided that, where an application has been made under section 146 for reopening an
assessment, the period from the date on which the application is made to the date on which the order
passed on the application is served on the assessee shall be 4[excluded :]]
5[Provided further that where an application has been made under sub-section
of section
270AA, 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 or:]
in any other case, the date on which intimation of the order sought to be appealed against is
served.
6[
Notwithstanding anything contained in sub-section
The 7[*** Commissioner
No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,—
where a return has been filed by the assessee, the assessee has paid the tax due on the income
returned by him; or