Instruction Instruction 1868/2013 — Guidelines for stay of demand — 20% payment condition
Date: 2013-01-01 Status: ACTIVE Category: CBDT Instructions Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
20% payment is a guideline, not mandatory. Reduction permissible for high-pitched assessments.
Key Directions
- 20% is guideline, not inflexible rule.
- Reduction below 20% where high-pitched assessment demonstrated.
- AO must record reasons for demanding more than 20%.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 220(6) | — | Needs Review |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars