New Direct Tax Update - Revised limit for filing appeal or application for reference under section 268, In Instruction No.10/2015, dated 16-9- 2015 the CBDT has decided to raise the primary threshold limit for Dossier cases and readjust intermediate thresholds which were not revised for about 30 years. Th e primary threshold limit has been raised from Rs.10 lakhs to Rs.30 lakhs. Th e revised jurisdictions (i) with Range Head up to Rs.30 lakhs ; (i) with Pr. CIT for amounts above Rs 30 lakhs and up to Rs 3 crores; and (iii) with CCIT for amounts above Rs.3 crores and up to Rs.15 Crore. All other guidelines for reporting and review of Dossier cases issued from time to time would continue to apply.