https://www.taxtmi.com/acts?id=50185 The amendment revises the start of the limitation period for appeals about assessments or penalties to the date of service of the notice of demand, excludes the period while a section 146 reopening application is pending, and adds that no appeal will be admitted unless the appellant has paid tax due on a filed return or, if no return was filed, an amount equal to the advance tax payable, subject to discretionary written exemption by the Appellate Assistant Commissioner. en-us Wed, 05 Mar 2025 14:27:35 +0530 Wed, 05 Mar 2025 14:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50185 The amendment revises the start of the limitation period for appeals about assessments or penalties to the date of service of the notice of demand, excludes the period while a section 146 reopening application is pending, and adds that no appeal will be admitted unless the appellant has paid tax due on a filed return or, if no return was filed, an amount equal to the advance tax payable, subject to discretionary written exemption by the Appellate Assistant Commissioner. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 14:27:35 +0530 https://www.taxtmi.com/acts?id=50185