India Increases Monetary Limits for Tax Authority to File Appeals

India's Central Board of Direct Taxes has issued Circular No. 17/2019, which includes an increase in the tax effect monetary limits for the tax authority to file appeals.  The increase is part of efforts to reduce litigation and includes the following minimum monetary limits for an appeal to be filed:

• before the Appellate Tribunal - INR 5 million
• before the High Court - INR 10 million
• before the Supreme Court - INR 20 million

The Circular also provides new rules regarding the ca…