The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · III — TAX MANAGEMENT

Section 25. Tax to be paid pending appeal

In force · As amended up to 2026-08

25. Tax to be paid pending appeal. —Notwithstanding any appeal preferred to the High Court or the Supreme Court, the tax shall be paid in accordance with the assessment made under this Act.

Source: India Code