Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in Section 52, the fee payable on a memorandum of appeal filed before the High Court against the order of Income Tax Appellate Tribunal under the Income Tax Act, 1961 (Central Act 43 of 1961) and of the Wealth Tax Appellate Tribunal under the Wealth Tax Act, 1957 (Central Act 27 of 1957), shall, respectively, be at the rates specified in [sub-items (C) and (D) of item (ii) of article 1 of schedule II].] Substituted by the Kerala Finance Act, 2013 (29 of 2013), published in K. G. Ext. No. 2150 dt. 23/07/2013 (w.e.f. 01/04/2013). Substituted by Act 3 of 2025, Published in K. G. Ext. No. 1269 dt. 29/03/2025 (w.e.f. 01/04/2025). Prior to the Substitution it read as: "sub-items (C) and (D) of item (iii) of Article 3 of Schedule II"