KARIRA:ur thread of 15.7. in IT ACT there is no requirement of depositing desputed demand before filing an appeal. As to fee,many states rules provide for appeal fee. e.g.ARUNACHAL: RS 50.KARNATAKA:RS.50 ORISSA AS PER MY INFORMATION APPEAL FEE IS RS40 and not rs20 as noted by SIDMIS. RS.2o is filing fee for application to PIO. As desired by u ,i shall make complete list of many if not all states when i have some spare time .However let me note here that fee for PIO appli. itself is varying from state to state.In HARIYANA and TAMILNADU it is rs 50 ..