The Ministry of Finance has the threshold to file an income tax appeal or a special leave petition before the Income Tax Appellate Tribunal, the High Court and Supreme Court of India.
The original thresholds were in March 2024 and have now been revised (see table below).
| Filing location | Previous limit | Revised limit |
| Income Tax Appellate Tribunal | INR5 million (USD60,000) | INR6 million |
| High Court | INR10 million | INR20 million |
| Supreme Court | INR20 million | INR50 million |
As a result, appeals involving amounts below the revised limits cannot be filed before the applicable authority.
The circular states that appeals or special leave petitions are not to be filed simply because they either meet or exceed the limits prescribed and should only be filed on the merits of the case.
The revised limits apply to current pending matters and any cases that do not meet the new thresholds must be withdrawn and filed again if possible.
This revision aims to reduce the current burden of pending litigation and reduce the caseload.
