Stay of tax demand: prescribed lump sum payment allows stay pending first appeal; exceptions permit higher or lower pre deposits. Default rule: where a demand is disputed before the first appellate authority, the assessing officer shall grant stay of demand until disposal of the first appeal upon payment of 15% of the disputed demand. If the assessing officer considers the nature of the addition warrants a different lump sum, the matter must be referred to the administrative Pr. CIT/CIT to determine the quantum. An assessee dissatisfied with the assessing officer's decision may seek review by the jurisdictional Pr. CIT/CIT.