pre deposit

Section 107(6)--No appeal shall be filed under sub-section (1)[i.e. appeal to appellate authority], unless the appellant has paid—

(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed.

Example:-Demand is 15000 which includes tax 5000, interest 3000, fine 2000 and penalty 5000. The assessee admitted 12000 out of 15000 and 3000 will be in dispute. Thus he will pay 12000 + 10% of 3000=12300/-.