TaxTMI 
TaxTMI 
Sir while appeal filing against Demand notice - 10% of the disputed amount need to be paid, how to calculate this 10% - is this 10% of the Total Demand notice? or 10% of only Tax portion in Dispute (Tax-15,000 +interest -₹ 5000, Penalty-10,000) in this case 10% is how much ? (should i take 10% of the total amount in notice of rs.30000/- or 10% of ₹ 15000 tax portion alone)
Appeal procedure
22 Apr 2021 
4 Replies 
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Pre-deposit requirement: a portion of disputed tax must be deposited when liability is contested; full demand if admitted.
Pre-deposit obligations for appeals depend on whether tax liability is admitted or contested: if admitted, the entire demand including tax, interest, late fee and penalty must be deposited; if contested, a specified pre-deposit proportion is required on the disputed tax amount rather than on the entire notice. (AI Summary)
Pre-deposit obligations for appeals depend on whether tax liability is admitted or contested: if admitted, the entire demand including tax, interest, late fee and penalty must be deposited; if contested, a specified pre-deposit proportion is required on the disputed tax amount rather than on the entire notice. (AI Summary)