Pre-deposit requirements for an appeal to be heard by the Appellate Tribunal [ Section 112(8) and (9) ]

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....ount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and * (b) a sum equal to [ 20% 10% w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024 vide Finance (No. 2) Act, 2024 ] of the remaining amount of tax in dispute, in addition to the amount paid under section 107(6) (amount of pre-deposit paid before the appellate author....