https://www.taxtmi.com/acts?id=50584 Amendment substitutes the proviso to sub section (6) of section 107 to provide that where an order demands only a penalty without any tax demand, no appeal shall be filed against that order unless the appellant has paid an amount equal to ten per cent of the penalty, making that payment a precondition to instituting the appeal. en-us Tue, 01 Apr 2025 14:26:02 +0530 Thu, 18 Sep 2025 15:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50584 Amendment substitutes the proviso to sub section (6) of section 107 to provide that where an order demands only a penalty without any tax demand, no appeal shall be filed against that order unless the appellant has paid an amount equal to ten per cent of the penalty, making that payment a precondition to instituting the appeal. Act-Rules F. Acts / Amendment Acts Tue, 01 Apr 2025 14:26:02 +0530 https://www.taxtmi.com/acts?id=50584