Whether entire amount of tax, interest, penalty, fine or fee has to be remitted before preferring appeal

For filing appeal following amounts shall have to be remitted:

Demands which are not contested	Entire amount of such demands (tax, interest and penalty) shall have to be remitted
Demands which are contested	a sum equal to 10% of the remaining amount of tax in dispute arising from the said order shall have to be remitted

(ICAI FAQ PUBLICATIONS 06-09-2017 APPEALS AND REVISIONS : FAQ NO. 7)