A. Filling of Return of Income:
I) For Individuals/HUFs etc.
(a) Filling of Return of Income with
Salary/Other Sources/Share of Profit
8,000/- & Above 6,000/- & Above 4,000/- & Above
(b) Filling of Return of Income with detailed Capital Gain working
i) Less than 10 Transactions (For
Shares & Securities)
11,000/- & Above 8,000/- & Above 5,000/- & Above
ii) More than 10 Transactions
(For Shares & Securities)
17,000/- & Above 12,000/- & Above 8,000/- & Above
(c) Filling on Return of Income for
Capital Gain on Immovable property
32,000/- & Above 22,000/- & Above 15,000/- & Above
(d) Filling on Return of Income with
Preparation of Bank Summary,
Capital A/c & Balance Sheet.
12,000/- & Above 9,000/- & Above 6,000/- & Above
II) (a) Partnership Firms/Sole
Proprietor with Advisory Services
15,000/- & Above 10,000/- & Above 8,000/- & Above
(b) Minor’s I.T. Statement 8,000/- & Above 6,000/- & Above 4,000/- & Above
(c) Private Ltd. Company:
i) Active 25,000/- & Above 18,000/- & Above 12,000/- & Above
ii) Defunct 12,000/- & Above 9,000/- & Above 6,000/- & Above
(d) Public Ltd. Company
i) Active 65,000/- & Above 45,000/- & Above 30,000/- & Above
ii) Defunct
B. Filling of Forms etc.:
(a) Filling of TDS/TCS Return (per Form)
i) With 5 or less Entries 4,000/- & Above 3,000/- & Above 2,000/- & Above
ii) With more than 5 entries 9,000/- & Above 7,000/- & Above 5,000/- & Above
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.
ICAI News
Revised Minimum Recommended Scale of Fees for the
Professional Assignments done by the Chartered Accountants
Committee for Member in Practice (CMP), ICAI
11.02.2020
6 THE CHARTERED ACCOUNTANT MARCH 2020 www.icai.org
PARTICULARS Revised minimum Recommended scale of Fees
Class ‘A’ Cities () Class ‘B’ Cities () Class ‘C’ Cities (`)
(b) Filling of Form No. 15-H/G
(per Set)
4,000/- & Above 3,000/- & Above 2,000/- & Above
(c) Form No. 49-A/49-B 4,000/- & Above 3,000/- & Above 2,000/- & Above
(d) Any other Forms filed under the
Income Tax Act
C. Certificate
Obtaining Certificate from Income
Tax Department
14,000/- & Above 10,000/- & Above 7,000/- & Above
D. Filling of Appeals etc.
(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
E. Assessments etc.
(a) Attending Scrutiny Assessment/Appeal
(i) Corporate See Note 1 See Note 1 See Note 1
(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 1 See Note 1 See Note 1
(g) Any other Consultancy