ITR
Getting the demand stayed while the appeal is pending
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Facts
You can ask the officer to treat you as not in default while the appeal is pending. CBDT guidelines from 2016 set a standard of 15% of the disputed demand, later raised to 20% by a 2017 memo, with room for less or more on facts.
Provisions and law
- Sec 220(6), Income-tax Act 1961While an appeal is pending, the officer may treat you as not in default on the disputed demand, on conditions (2025 Act number to be confirmed).
Analysis
On a disputed demand of ₹2,50,000, the standard payment would be about ₹50,000. Apply in writing with the appeal acknowledgement and propose terms. If the officer refuses or asks more, you can approach the Principal Commissioner. Check the latest CBDT instruction before relying on the percentage.
Conclusion
- File the appeal first.
- Apply to the officer for stay with the acknowledgement.
- Pay the standard percentage or justify less.
- Escalate to the Principal Commissioner if needed.
- Keep the stay order.
A Savvy can do this for you
Appeal to CIT(A), Form 35 (now Form 99)
₹9,999
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