Form of appeal and prescribed fees [Section 249(1)] :

Every appeal shall be in the prescribed form and shall be verified in the prescribed manner.

Prescribed fees – In case of an appeal made to the Commissioner (Appeals), irrespective of the date of initiation of the assessment proceedings, the appeal shall be accompanied by a fee of:

(i) where the total income of the assessee as computed by the Assessing Officer is Rs 1,00,000 or less	Rs 250
(ii) where the total income of the assessee computed as above is more than Rs 1,00,000 but not more than Rs 2,00,000	Rs 500
(iii) where the total income of the assessee computed as above is more than Rs 2,00,000	Rs 1,000
(iv) in any case other than (i), (ii) and (iii) above	Rs 250