Which out of the following is the false statement regarding payment of tax before filing appeal?

(A) No appeal against any order passed by the Assessing Officer can be admitted by the Commissioner (Appeals) unless at the time of filing of the appeal the assessee has paid tax due on the income returned by him.

(B) Where the assessee has not furnished the return of income, he has paid an amount to the amount of advance tax which was payable by him.

(C) If the appellant wants exemption from the payment of such tax he has to make an application to the commissioner (appeals) who is empowered to waive this requirement in appropriate cases if he is satisfied that there are good and sufficient reasons for doing so.

(D) If may be noted that Income-tax law requires the payment of tax before the filing of the appeal and also payment of penalty or any other sum payable by the assessee on the basis of the order appealed against.