Extension of tax payment: not permitted for self-assessed liabilities; authority may allow extensions or installment payments for others. Self-assessed tax liabilities are not eligible for extension or monthly installment payment; for non-self-assessed liabilities, the competent authority may extend the payment period or permit installment payments under the statute.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of tax payment: not permitted for self-assessed liabilities; authority may allow extensions or installment payments for others.
Self-assessed tax liabilities are not eligible for extension or monthly installment payment; for non-self-assessed liabilities, the competent authority may extend the payment period or permit installment payments under the statute.
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