Tax effect thresholds determine departmental appeals; new monetary limits restrict appeals to higher-value cases in the appellate process. Departmental appeals in income tax matters are limited to cases where the tax effect exceeds specified monetary thresholds: Tribunal appeals where tax effect exceeds Rs. 2,00,000, High Court section 260A appeals where it exceeds Rs. 4,00,000, and Supreme Court appeals where it exceeds Rs. 10,00,000. 'Tax effect' excludes interest and is computed separately for each assessment year; composite orders may require appeals for all years. Commissioners must record non filing when below thresholds; non filing does not imply acquiescence. Exceptions require contest irrespective of tax effect and SLPs must be referred for central legal clearance. Thresholds do not apply to writs.