By CA Surekha
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (“Black Money Act”) is a special legislation enacted to deal with undisclosed foreign income and assets. Unlike regular income-tax provisions, appeals under this Act follow a separate mechanism, with distinct forms, fixed appeal fees, and physical filing requirements.
Many taxpayers, especially NRIs, HNIs, and businesses, face confusion regarding the correct appeal form, challan code, and procedure. This guide brings together the law, rules, and practical compliance steps so that your appeal is filed correctly and admitted without procedural hurdles.
Law at a Glance
Section 15 — Right of Appeal
-
Any person aggrieved by an order of assessment, penalty, or direction under the Black Money Act may appeal to the Commissioner of Income-tax (Appeals).
-
Appeal must be filed within 30 days from the date of service of the order or demand notice.
Rule 6 — Appeal Procedure
-
Appeal must be filed in Form No. 2 (not Form 35).
-
Must be filed in duplicate.
-
Appeal fee fixed at ₹10,000 for every appeal.
-
Original order and demand notice must accompany the appeal.
Key distinction: This procedure is independent of the Income-tax Act and must be followed strictly for validity.
Appeal Fee — Section 15 Read with Rule 6
-
Amount: ₹10,000 (fixed).
-
Mode of payment: Online via ITNS 280 challan on the Income-tax portal (through PAN login or net-banking/OTC mode).
-
Challan details:
-
Assessment Year: As per the order appealed (e.g., AY 2023–24).
-
Tax Code: 108 (specific to Black Money Act; different from 100/300 under the Income-tax Act).
-
Major Head: 0021 (Income-tax other than companies) or 0020 (for companies).
-
Minor Head: ( Others )
-
-
Mandatory proof: Attach copy of challan / CIN to Form No. 2.
Note: Appeals are not admitted if challan proof is missing.
Step-by-Step Filing Procedure
-
Download Form No. 2 (Black Money Rules, 2015).
-
Fill in appellant details: PAN, address, assessment year, AO details, order date.
-
Grounds of Appeal: State the grounds clearly and separately.
-
Verification: Sign and verify the form (assessee/authorized representative).
-
Pay appeal fee: Make ₹10,000 payment via ITNS 280 (Tax Code 108).
-
Prepare two complete sets of the appeal (original + duplicate).
-
Attach enclosures (see checklist below).
-
File physically before the Commissioner (Appeals).
-
Obtain acknowledgment at the dak counter — usually a date-stamped receipt; no system-generated appeal number is allotted.
-
Retain copy of acknowledged appeal for your records.
Documents Checklist (Mandatory Attachments)
Every appeal under Section 15 must be accompanied by the following (in duplicate):
-
Memorandum of Appeal in Form No. 2 (signed and verified).
-
Original Order under the Black Money Act.
-
Original Demand Notice (if issued).
-
Challan proof of fee payment (₹10,000) — e-challan / CIN.
-
Power of Attorney / Vakalatnama in favour of the professional filing the appeal.
-
Covering Letter & Enclosures Index.
-
Any supporting papers relevant to the appeal grounds.
Covering Letter Template
To,
The Commissioner of Income-tax (Appeals),
[Address]Subject: Filing of Appeal under Section 15 of the Black Money Act, 2015 — [Name / PAN / AY]
Respected Sir/Madam,
We enclose herewith two sets of the Memorandum of Appeal in Form No. 2 against the order dated [date] passed by [AO/Authority] for AY [2023–24].
Enclosures (in duplicate):
Form No. 2 — Memorandum of Appeal (signed & verified).
Original order dated [date].
Original notice of demand dated [date].
Proof of payment of appeal fee (₹10,000) — Challan ITNS 280 (Code 108).
Power of Attorney in favour of authorised representative.
Enclosures index.
Kindly acknowledge receipt.
Yours faithfully,
[Appellant / Authorised Representative]
Practical Tips
-
Always file in duplicate; single filing may not be accepted.
-
Ensure Tax Code 108 is selected in challan; miscoding delays processing.
-
Mention the exact AY as in the order.
-
Attach originals of order and demand notice; photocopies are not sufficient.
-
Always retain the date-stamped acknowledgment for evidence of filing.
Common Mistakes to Avoid
❌ Filing in Form 35 instead of Form No. 2.
❌ Paying appeal fee under wrong tax code (100/300).
❌ Forgetting to attach original order/demand notice.
❌ Filing only one copy (instead of duplicate).
❌ Assuming online filing is possible — it is offline only.
Key Takeaways
-
Appeal under the Black Money Act is a separate, standalone procedure.
-
Form No. 2 and fee of ₹10,000 are mandatory.
-
Appeals must be filed physically, in duplicate, before the Commissioner (Appeals).
-
Compliance errors can lead to non-admission.
Conclusion
The Black Money Act appeal filing process is still new and not widely understood. Unlike income-tax appeals, it involves strict offline compliance, fixed fees, and specific challan codes. For professionals handling such cases, following the law, rules, and procedural nuances is crucial to protect the assessee’s appellate rights.
By adhering to this guidance, taxpayers and professionals can ensure their appeals are admitted correctly, without technical rejection, and focus on the substantive merits of the case.
