The Committee for Members in Practice (CMP) of ICAI as a part of its commitment to strengthen the Practitioners, has initiated the Revised Minimum Recommended Scale of Fees for the professional assignments done by the members of ICAI. The recommendation is about the fee to be charged as per the work performed for various professional assignments. The fee has been recommended separately for Class A, Class B and Class C cities.
Chartered Accountants help their clients to file the income tax appeals and also make representations on behalf. Here’s the question. What is your minimum fee you charge for the filing of an income tax appeal before both first appellate and the second appellate tribunal i.e., Income Tax Appellate Tribunal (ITAT). Let’s go through the revised minimum fee recommended by ICAI’s Committee for Members in Practice (CMP). Please note that these recommendations are not mandatory on anyone.
Filling of Appeals etc.
| Particulars | Class ‘A’ Cities (₹) | Class ‘B’ Cities (₹) | Class ‘C’ Cities (₹) | |
| a. | First Appeal Preparation of Statement of Facts, Grounds of Appeal, Etc. | 32,000/- & Above | 22,000/-& Above | 15,000/- & Above |
| b. | Second Appeal (Tribunal) | 65,000/- & Above | 45,000/- & Above | 30,000/- & Above |
Assessments etc.
| Particulars | Class ‘A’ Cities (₹) | Class ‘B’ Cities (₹) | Class ‘C’ Cities (₹) | |
| a. | Attending Scrutiny Assessment/Appeal | 32,000/- & Above | 22,000/-& Above | 15,000/- & Above |
| (i) Corporate | See Note | See Note | See Note | |
| (ii) Non Corporate | 32,000/- & Above | 22,000/- & Above | 15,000/- & Above | |
| b. | Attending before Authorities | 10,000/- & Above Per Visit | 7,000/- & Above Per Visit | 5,000/- & Above Per Visit |
| c. | Attending for Rectifications/ Refunds/Appeal effects Etc. | 7,000/- & Above Per Visit | 5,000/- & Above Per Visit | 3,000/- & Above Per Visit |
| d. | Income Tax Survey | 80,000/- & Above | 55,000/- & Above | 35,000/- & Above |
| e. | T.D.S. Survey | 50,000/- & Above | 35,000/- & Above | 25,000/- & Above |
| f. | Income Tax Search and Seizure | See Note | See Note | See Note |
| g. | Any other Consultancy | See Note | See Note | See Note |
Note: Fees to be charged depending on the complexity and the time spent on the particular assignment
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