Section 358
Section 358: form of appeal, fees and limitation period
Section 358 lays down the procedural requirements for filing an appeal before the Joint Commissioner (Appeals) or the Commissioner (Appeals) under Chapter XVIII: the prescribed form, the graded appeal fee based on assessed income, the 30-day time limit, and the condition that tax on the returned income (or advance tax, if no return was filed) must be paid before the appeal is admitted.
Form and fee
Every appeal under this Chapter must be in the prescribed form, verified in the prescribed manner, and accompanied by a fee as follows:
| Total income as computed by the Assessing Officer | Appeal fee |
|---|---|
| ₹1,00,000 or less | ₹250 |
| More than ₹1,00,000 but not more than ₹2,00,000 | ₹500 |
| More than ₹2,00,000 | ₹1,000 |
| Subject matter not covered by the above (i.e. not an income-based case) | ₹250 |
Time limit for filing the appeal
The appeal must be presented within thirty days: from the date of service of the notice of demand, where the appeal relates to an assessment or penalty; or, in any other case, from the date on which the intimation of the order being appealed against is served.
Where an application under section 440(1) has been made and is rejected, the period from the date the application was made to the date the rejection order is served on the assessee is excluded while computing this 30-day limit.
The Joint Commissioner (Appeals) or Commissioner (Appeals) may admit a late appeal if satisfied that the appellant had sufficient cause for not presenting it within the 30-day period.
Condition for admission of appeal - tax must be paid
No appeal under this Chapter is admitted unless, at the time of filing: the assessee has paid the tax due on the income returned, where a return has been filed; or, where no return has been filed, the assessee has paid an amount equal to the advance tax that was payable.
The Joint Commissioner (Appeals) or Commissioner (Appeals) may, on the appellant's application and for reasons recorded in writing, exempt the appellant from the requirement to pay advance-tax-equivalent where no return was filed.
Frequently asked questions
How long do I have to file an appeal before the Commissioner (Appeals)?
Thirty days - from the date of service of the notice of demand for an assessment or penalty appeal, or from the date the intimation of the order is served in other cases. A late appeal can still be admitted if there was sufficient cause for the delay.
What is the appeal fee if my assessed income is more than ₹2,00,000?
₹1,000, under Section 358(2)(c).
Do I have to pay tax before I can file an appeal?
Yes - if you filed a return, you must have paid the tax due on the returned income; if you did not file a return, you must have paid an amount equal to the advance tax payable, unless the appellate authority exempts you from this on a written application with reasons recorded.
Related sections
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Get help filing your income-tax appealLast updated 9 September 2026