Income Tax Act 2025: Section 369 for Tax Year 2025-26

Section 369 of the Income Tax Act 2025 mandates tax payment as assessed, even if an appeal is filed with the High Court or Supreme Court.

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Tax to be paid irrespective of appeal, etc.

[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]

Irrespective of the fact that an appeal has been preferred to the High Court or the Supreme Court, tax shall be payable as per the assessment made in the case.

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