§ 369
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Tax to be paid irrespective of appeal, etc
Income-tax Act, 2025
Even if a taxpayer files an appeal in the High Court or Supreme Court, the tax assessed must be paid immediately. The liability does not wait for the outcome of the appeal.
📜 Official text of the section +
369. Irrespective of the fact that an appeal has been preferred to the High Court
or the Supreme Court, tax shall be payable as per the assessment made in the
case.
Execution for costs awarded by Supreme Court.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 356Appealable orders before Joint Commissioner (Appeals)§ 357Appealable orders before Commissioner (Appeals)§ 358Form of appeal and limitation§ 359Procedure in appeal§ 360Principal Commissioner or Commissioner. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)§ 361Appellate Tribunal