Q: What is the prescribed limitation period and court fee of appeal under section 261 of Income Tax Act, 1961 in Supreme Court?

 Ans: The prescribed period of limitation of appeal under section 261 of Income Tax Act, 1961 is 60 days from the date of judgement delivered by the High Court certifying it to be a fit case for appeal to Supreme Court and prescribed court fee is Rs 250 if the value of subject matter is upto Rs 20,000 and Rs 5 per thousand for every additional value of Rs 1000 or part thereof in excess of Rs 20000 subject to maximum of Rs 2000. 

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