Section 369 of Income Tax Act, 2025 : Tax to be paid irrespective of appeal, etc.. HomeIncome Tax Act, 2025Section 369 of Income Tax Act, 2025 : Tax to be paid irrespective of appeal, etc.. published by Advocate Shruti Goyal | February 14, 2025 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.