Answer

1. F

   Facts

   Before filing the appeal, you must have paid the tax due on the income you yourself returned. If no return was filed, an amount equal to the advance tax payable must be paid, unless the Commissioner (Appeals) exempts you for good reason.

2. P

   Provisions and law

   • Sec 249, Income-tax Act 1961Appeal in Form 35 within 30 days of service of the demand or order, with the fee; delay can be condoned for sufficient cause; tax on returned income must be paid first (2025 Act number to be confirmed).
3. A

   Analysis

   This is not the disputed demand; it is tax on your own returned income. If you returned ₹8,00,000 and the officer assessed ₹14,00,000, the tax on ₹8,00,000 must be paid. Tax on the extra ₹6,00,000 is the disputed part, for which you can seek a stay.

4. C

   Conclusion

   1. 1Check the tax on your returned income.
   2. 2Confirm it is fully paid through TDS or challans.
   3. 3Pay any shortfall before filing.
   4. 4If no return was filed, pay the advance tax amount or apply for exemption.
   5. 5Mention the payment in Form 35.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.