Pre-deposit requirement revised, lowering the ceiling and altering appellate filing timelines for tax tribunal appeals. Amendments empower the Government to notify, on the Council's recommendation, a date for computing the period for filing appeals or applications before the Appellate Tribunal, effective 1 August 2024. The Tribunal may admit departmental appeals within three months after the expiry of the prescribed period. The pre-deposit regime is tightened by reducing both the maximum percentage payable as pre-deposit and the maximum central tax cap payable as pre-deposit, lowering the financial threshold for filing appeals.