Rules 2026

Rule 300 of the Income-tax Rules, 2026

Rule 300 — Appeal under paragraph 13(1) of Part A of Schedule XI to the Act.

Where this rule sits

What this rule does

The rule prescribes how an appeal under paragraph 13(1) of Part A of Schedule XI to the Act is to be made: in Form No. 187, verified in the manner indicated in the form, and accompanied by a fee of Rs. 1000.

Three requirements, all of them formal — the form, its verification and the fee. The rule states no period of limitation and no procedure for the hearing.

Why it is there

Paragraph 13(1) of Part A of Schedule XI gives a right of appeal but not the machinery for exercising it. The rule supplies the form on which the appeal is made, requires it to be verified so the appellant stands behind what is said in it, and fixes a single flat fee of Rs. 1000 that does not vary with the amount in dispute.

Who it applies to

A person appealing under paragraph 13(1) of Part A of Schedule XI to the Act

The figures, and what each one turns on

Read the condition in the same row. A figure quoted without it is a wrong answer with a citation attached.

What	Figure	The condition on it	Where
Fee accompanying the appeal	Rs. 1000	A flat fee, not graded by the amount in dispute	Rule 300

The forms it prescribes

Form No. 187 — appeal under paragraph 13(1) of Part A of Schedule XI to the Act, verified in the manner indicated in the form

What this means in practice

All three requirements attach to the appeal itself: it must be in Form No. 187, it must be verified in the manner the form indicates, and the fee of Rs. 1000 must accompany it, so an appeal lodged as a letter or filed with the fee to follow does not meet the rule. The period within which the appeal must be made, and everything about how it is decided, come from paragraph 13 of Part A of Schedule XI rather than from this rule.

Where you meet this rule

An appellant meets it at the point of filing, in the Form No. 187 appeal and the Rs. 1000 fee lodged with it.

The words themselves

shall be made in Form No. 187 and shall be verified in the manner indicated therein and shall be accompanied by a fee of Rs. 1000

Rule 300, Income-tax Rules, 2026.

What people get wrong

Filing the appeal without the fee. The rule requires it to be accompanied by a fee of Rs. 1000.
Scaling the fee to the amount in dispute. The rule fixes a single figure.
Leaving the verification blank. The appeal must be verified in the manner indicated in Form No. 187.
Looking to this rule for the time to appeal. It prescribes the form, verification and fee only.

What this page does not tell you. It does not reproduce the rule. Everything above was written from the rule’s own text as the Income Tax Department publishes it — the text is here. A rule is subordinate legislation: it prescribes the method, the form or the period, and it cannot enlarge the charge the section imposes. Where a figure matters, read the sub-rule it comes from.