What does Section 369 of the Income-tax Act, 2025 provide?

Section 369 states that tax shall be payable as per the assessment made in the case, irrespective of the fact that an appeal has been preferred to the High Court or the Supreme Court.

Does filing an appeal affect the obligation to pay tax under Section 369?

No, under Section 369 tax remains payable as per the assessment made, even if an appeal is filed.

Which courts are mentioned in Section 369 regarding appeals?

Section 369 mentions appeals preferred to the High Court or the Supreme Court.

Under which chapter does Section 369 fall in the Income-tax Act, 2025?

Section 369 falls under Chapter-XVIII, titled Appeals, Revisions and Alternate Dispute Resolutions, in the Income-tax Act, 2025.

Section 369 of Income-tax Act, 2025 – Tax to be paid irrespective of appeal, etc

10 Jan 2026, 11:00 AM

The Income-tax Act, 2025

Chapter-XVIII Appeals, Revisions and Alternate Dispute Resolutions

A.—Appeals

5.—General

Section 369: Tax to be paid irrespective of appeal, etc.

369. 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.

Section 369 of Income-tax Act, 2025 – Tax to be paid irrespective of appeal, etc

The Income-tax Act, 2025

Chapter-XVIII Appeals, Revisions and Alternate Dispute Resolutions

Section 369: Tax to be paid irrespective of appeal, etc.

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