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of <h1>Income Tax Bill 2025 Clause 369 requires tax payment despite pending appeals unless courts order stay</h1> The Income Tax Bill 2025's Clause 369 mandates tax payment according to assessment orders regardless of pending appeals before High Court or Supreme Court. This provision succeeds Section 265 of the Income-tax Act 1961, maintaining the principle that appeals do not automatically stay tax collection unless specifically ordered by courts. The updated clause omits references to 'reference' proceedings, reflecting modern appellate procedures where references have been largely phased out. Both provisions balance taxpayer appeal rights with government revenue collection interests, requiring taxpayers to actively seek judicial stay if they wish to defer payment during appeals. The core obligation remains unchanged despite linguistic modernization.
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