Tax payment deadlines and default rules clarified; interest accrues and authorities may allow extensions or waivers.

Clause 411 requires payment of tax specified in a notice of demand within thirty days unless a shorter period is approved; unpaid amounts after that period attract monthly interest until payment. The Assessing Officer may extend payment time or allow instalments on application, but default on any instalment makes the entire outstanding amount due and the assessee deemed in default. Appeals keep the demand effective pending disposal, and administrative relief may reduce or waive interest where hardship or circumstances beyond the assessee's control are shown.

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