How to file stay of demand u/s 220(6) online after introduction of faceless assessment system
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Stay of demand in income tax
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To apply for a stay of demand, first file an appeal (Form 35), pay 15–20% of the disputed demand as a show of good faith, and submit a formal written application to your Assessing Officer. You can attempt to upload this via the "e-Proceedings" section of the Income Tax portal, or submit it physically to the AO’s office if the online option is unavailable.
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