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    <title>Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court — Amendment to Circular 3 of 2018 - Measures for reducing litigation</title>
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    <description>The circular raises the monetary thresholds for departmental filing of income tax appeals at successive appellate fora and prescribes that the Assessing Officer must calculate tax effect separately for each assessment year for every assessee; appeals may be filed only for those assessment years where the separately computed tax effect exceeds the prescribed monetary limit, including in cases of composite orders and where multiple assessees are involved.</description>
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