Deposit requirement for appellate stay limits grant and extensions and caps total stay duration to a fixed period. The amendment conditions grant of a stay by the Appellate Tribunal on the assessee depositing a portion of the tax liability or furnishing equivalent security. Any extension of the stay requires prior compliance with that deposit or security requirement and Tribunal satisfaction that delay is not attributable to the assessee. The combined original and extended stay cannot exceed a fixed maximum period, and the Tribunal must dispose of the appeal within the period or periods of stay allowed.