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Income Tax Appeal

  • Case Assessment & Analysis
  • Legal Expertise
  • Negotiation with Tax Authorities
  • Documentation & Record-Keeping
  • Representation in Court & Tribunals
  • Staying Updated on Tax Law Changes
  • Client Education & Advisory
  • Confidentiality & Ethical Practices

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Navigating tax laws and regulations can be complex for both individuals and businesses. When disputes arise between taxpayers and tax authorities, it may lead to an income tax appeal. This is where Income Tax Appeal Consultants play a crucial role in resolving taxation issues and representing clients in appeal proceedings.

How Form 15CA & 15CB Work Together?

Role of Income Tax Appeal Consultants

 

Case Assessment & Analysis

  • Reviewing all relevant tax documents, legal notices, and correspondences.
  • Analyzing facts and determining the best course of action for the appeal.

 

Legal Expertise

  • Understanding intricate tax laws and appeal procedures.
  • Identifying strong legal arguments to support the taxpayer’s case.

 

Negotiation with Tax Authorities

  • Engaging with tax officers to seek amicable settlements.
  • Exploring options like waivers, adjustments, or compromise agreements.

 

Documentation & Record-Keeping

  • Organizing and presenting accurate tax records and financial statements.
  • Gathering evidence and preparing appeal submissions for the tribunal.

 

Representation in Court & Tribunals

  • Representing clients in Income Tax Appellate Tribunal (ITAT), High Court, and Supreme Court.
  • Cross-examining witnesses and advocating for client interests.

 

Staying Updated on Tax Law Changes

  • Monitoring updates in income tax laws, finance acts, and judicial rulings.
  • Adapting strategies to align with new tax regulations.

 

Client Education & Advisory

  • Informing taxpayers about their rights and tax responsibilities.
  • Providing guidance to prevent future tax disputes and compliance issues.

 

Confidentiality & Ethical Practices

  • Ensuring strict confidentiality of client financial information.
  • Adhering to legal and ethical standards in tax representation.

Use of Income Tax Calculator

An Income Tax Calculator can help estimate the tax implications of foreign payments. It ensures that the correct TDS rate is applied before making the remittance.

How to e-File Form 15CA?

  • Log in to the Income Tax e-Filing portal.
  • Go to “e-File” → “Income Tax Returns” → “File Income Tax Forms”.
  • Select “Others” and choose Form 15CA.
  • Click on “Let’s Get Started” on the Instructions Page.
  • Enter payment details, select Filing Type, and choose Financial Year.
  • Select the applicable Part (A, B, C, or D) based on remittance type.
  • Fill in remitter, remittee, and remittance details.
  • For Part C, assign to CA and verify Form 15CB before submission.
  • Preview, verify, and complete e-Verification using DSC or EVC.
  • Submit and note the Transaction ID and Acknowledgement Number.

How to e-File Form 15CB?

  •   Log in to the Income Tax e-Filing portal.
  • Go to “e-File” → “Income Tax Forms” → “File Income Tax Forms”.
  • Select “Form 15CB” from the list.
  • Click on “Let’s Get Started” on the Instructions Page.
  • Enter remitter, remittee, and remittance details.
  • Fill in taxability details, applicable DTAA, and TDS information.
  • Attach supporting documents, if required.
  • Preview and verify all details before submission.
  • Complete e-Verification using DSC or EVC.
  • Submit and note the Transaction ID and Acknowledgement Number.

Frequently Asked Question

1. What is the time limit to file an appeal?

  • Before CIT (Appeals) – Within 30 days from the date of receipt of the order.
  • Before ITAT – Within 60 days from the date of the CIT (A) order.
  • Before High Court – Within 120 days from the ITAT order.
  • Before Supreme Court – Within 90 days from the High Court order.

2. Can an appeal be filed against a penalty order?

Yes, appeals can be filed against penalties imposed under the Income Tax Act, including those under Sections 271(1)(c), 270A, and 271B.

3. Can an appeal be filed against a penalty order?

  • Yes, appeals can be filed against penalties imposed under the Income Tax Act, including those under Sections 271(1)(c), 270A, and 271B.

4. Can an appeal be filed if tax is unpaid?

  • Generally, at least 20% of the disputed tax demand must be paid before an appeal is entertained. However, in certain cases, a stay on recovery can be sought.

5. Can new evidence be submitted during the appeal?

Yes, new evidence can be submitted if it is relevant and could not be provided earlier due to valid reasons. CIT (A) has discretion to accept it.

6. What happens if the appeal is dismissed?

If dismissed, the taxpayer can either:

  • Pay the demand, or
  • File a further appeal before the next higher authority.

7. Can an appeal be withdrawn?

Yes, an appeal can be withdrawn before the order is passed by submitting a written request.

8. Can an appeal be filed against a refund issue?

Yes, an appeal can be filed if the refund amount is lower than expected or has been denied.

9. What if the appeal is filed after the due date?

A condonation of delay request can be made, explaining the reason for the delay. The appellate authority may accept the late appeal if the reason is justified.

10. Can the Assessing Officer challenge an order in favor of the taxpayer?

Yes, the Income Tax Department can file an appeal against an order favorable to the taxpayer if they believe the decision is incorrect.