Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

22. Revision to the commissioner

An application for revision under Section 16 shall be made in Form XII and accompanied by a Treasury Challan in support of having paid the fee calculated at the rate of two per cent of the tax, penalty or interest under dispute subject to a minimum of rupees one hundred and maximum of rupees two thousand.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.