NumberIQHQ
GlossaryCMPWhat is Form 36?
cmp

What is Form 36?

Form 36 is the prescribed form for filing an appeal to the Income Tax Appellate Tribunal against an order of the Commissioner (Appeals).

Bare Law Reference: Section 253

Detailed Explanation

How it works

An appeal to the Tribunal must be filed in Form 36 within sixty days of the date the order was communicated, under Section 253(3). The fee under Section 253(6) is Rs.500 or Rs.1,500 in the lower slabs, and above them one per cent of assessed total income subject to a ceiling of Rs.10,000. A separate fee of Rs.500 applies to a stay application.

Frequently asked questions

How long do I have to file Form 36?

Sixty days from the date the order of the Commissioner (Appeals) was communicated to you.

Is the ITAT fee capped?

Yes. One per cent of assessed total income, subject to a maximum of Rs.10,000.

Key Takeaways

  • Sixty days from communication of the order of the Commissioner (Appeals).
  • Fee is one per cent of assessed total income, capped at Rs.10,000.
  • Delay is condonable on sufficient cause under Section 253(5).
← Back to all terms