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Rule 300Published

Rule 300: Appeal under paragraph 13(1) of Part A of Schedule XI in Form No. 187

Rule 300 prescribes the form and fee for an appeal under paragraph 13(1) of Part A of Schedule XI to the Act, which relates to recognised provident funds. The appeal is made in Form No. 187, verified as indicated in the form, with a fee of Rs 1,000. Rules 292 to 300 deal with recognised provident funds under Part A of Schedule XI to the Act.

Official notified Income-tax Rules, 2026

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Rule 300 - Appeal under paragraph 13(1) of Part A of Schedule XI to the Act

An appeal under paragraph 13(1) of Part A of Schedule XI to the Act shall be made in Form No. 187 and shall be verified in the manner indicated therein and shall be accompanied by a fee of ₹ 1000.

Rule breakdown

Requirements

Form No. 187.

Verified in the manner indicated in the form.

Fee of Rs 1,000.

Key takeaways

Form No. 187

The appeal form.

Fee

Rs 1,000.

Verification

As indicated in the form.

Practical checklist

  • Pay the Rs 1,000 fee and attach proof.

Avoid

  • Do not file without verification as indicated in Form No. 187.

FAQs

Which form is used for a PF appeal under paragraph 13(1)?

Form No. 187 (Rule 300).

What is the fee?

Rs 1,000.

Is the same form used for superannuation and gratuity appeals?

Yes, Rules 315 and 329 also prescribe Form No. 187 with a Rs 1,000 fee.

Glossary

Paragraph 13(1)
The appeal provision in Part A of Schedule XI.
Form No. 187
Appeal form under Rules 300, 315 and 329.

Official sources