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<h1>Monetary limit for appeals clarified as revenue effect, covering tax, interest, penalties and other sums, guiding appeal filings.</h1> The instruction clarifies that 'monetary limit' and 'tax effect' are to be read as 'revenue effect', meaning the amount of tax, interest, penalty, fine or any other sum involved; this clarificatory reading promotes uniformity in departmental appeal filing and extends to litigation under other direct taxes.