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20% tax at the time of filing appeal

This query is : Resolved 

14 May 2022 Without source of income tax demand was raised against Assessee who does not have amount to pay of 20% tax at the time of filing appeal supporting CBDT Circular or Case law to avoid 20% of payment of tax

14 May 2022 For filing appeal 20% tax payment is not required.
It's required only for filing stay petition.

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