ITR

Paying tax on returned income before appealing

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

Find

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.

Provisions

Sec 249, Income-tax Act 1961

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.

Close

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

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

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