Payment deadline for additional income tax: commission may allow extensions or instalments; interest accrues and recovery follows.

The amendment requires the assessee to pay additional tax disclosed in a Settlement Commission application within thirty-five days of receiving the order and to furnish proof; the Commission may extend the time or permit instalments with adequate security. Unpaid amounts after that period incur simple interest at fifteen per cent. per annum from the expiry of the thirty-five day period, and the Commission may direct recovery of unpaid tax and any interest and permit imposition and recovery of penalties under the statutory recovery framework.

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