Self-assessment obligation requires payment of tax and interest before filing return, with allocation to interest first.

Requires the assessee to pay tax determined from a return or specified notices, together with interest for delay, before furnishing the return and to provide proof of payment; shortfalls are applied first to interest then to tax; payments made under this provision are deemed paid towards any subsequent regular assessment; failure to pay any part of tax or interest renders the assessee deemed in default and subject to all consequential provisions of the Act.

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