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CA Fees in India: ICAI's Recommended Minimum for Tax Work

ICAI publishes a minimum recommended scale of fees for chartered accountants. In the version in ICAI's Quick Insights Book 2022, filing an individual's income tax return with salary or other income starts at ₹8,000 in Class A cities and ₹6,000 in Class B cities. It is a recommendation, not a fixed rate, and CAs may charge more for complex work.

What the ICAI scale is

ICAI's Committee for Members in Practice publishes the "Revised Minimum Recommended Scale of Fees for the Professional Assignments done by the Chartered Accountants". Each amount is a minimum, written as "& above", and the fee depends on the city class where the CA practises. [1]

How the scale is meant to be used

An earlier version of the scale explains that the minimums are worked out from the average time each assignment takes, and that members are free to charge varying rates depending on how complex the work is. It also says office time spent travelling and out-of-pocket expenses are charged on top, and that the fee is based on where the CA is located, not where you live. [3]

Minimum fees for an individual's income tax return

These are the minimums for individuals and HUFs in the 2022 version, for Class A and Class B cities.

  • Return with salary, other sources or share of profit: ₹8,000 (Class A), ₹6,000 (Class B)
  • Return with capital gains on fewer than 10 share or securities transactions: ₹11,000, ₹8,000
  • Return with capital gains on more than 10 share or securities transactions: ₹17,000, ₹12,000
  • Return with capital gains on property: ₹32,000, ₹22,000
  • Return with a bank summary, capital account and balance sheet prepared: ₹12,000, ₹9,000
[1]

Other common tax work

  • TDS or TCS return, per form, with 5 or fewer entries: ₹4,000 a quarter (Class A), ₹3,000 (Class B)
  • Attending before tax authorities: ₹10,000 per visit, ₹7,000
  • First appeal, including the statement of facts and grounds of appeal: ₹32,000, ₹22,000
  • Obtaining a certificate from the Income Tax Department: ₹14,000, ₹10,000
[2]

Which city class applies

The earlier version defines Class A cities as Delhi, Mumbai, Kolkata, Chennai, Pune, Hyderabad, Bengaluru and Ahmedabad, and Class B as every other city. The 2022 version also has a Class C column, so check with the CA which class they use. [3]

What to ask about fees before you hire

  • Is the fee fixed for the whole job, and what exactly does it cover?
  • Does the quote include GST, or is it added on top?
  • Will travel or other expenses be charged separately?
  • What happens to the fee if I get a tax notice about this return later?
  • Who will do the work: you, or staff at the firm?

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Questions

How much does a CA charge to file an ITR?

ICAI's recommended minimum for an individual's return with salary or other income is ₹8,000 in Class A cities and ₹6,000 in Class B cities, in the version in its Quick Insights Book 2022. Returns with capital gains have higher minimums.

Is the ICAI scale of fees compulsory?

No. It is a recommended minimum, and an earlier version says members are free to charge varying rates depending on how complex the work is.

Which cities are Class A in the ICAI fee scale?

The earlier version lists Delhi, Mumbai, Kolkata, Chennai, Pune, Hyderabad, Bengaluru and Ahmedabad as Class A, and every other city as Class B.

Sources

  1. Revised Minimum Recommended Scale of Fees, ICAI Quick Insights Book 2022, Annexure 12 (page 148)
  2. Revised Minimum Recommended Scale of Fees, ICAI Quick Insights Book 2022 (page 149)
  3. Revised Minimum Recommended Scale of Fees, earlier ICAI version, as published by National Health Mission Uttar Pradesh

This guide is general information, not tax advice. It summarizes the sources above, which were last checked on October 23, 2026. Talk to a chartered accountant about your own situation.

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