For the first two hundred words or less ... 80 paise
For every additional hundred words or fraction thereof ... 40 paise.
(2) The fee referred to in sub-rule (1) shall be recovered in advance in cash.
Extra Notes for Readers:
- Rule 44D was introduced by the Income Tax (3rd Amendment) Rules, 1976, w.e.f. 1-4-1976.
Reference/Source: Check at Income Tax site for latest version of the Rules - link