Payment in instalments: officer may permit deferred tax payments subject to interest and conditions; default triggers accelerated recovery. Proper officers may permit deferred payment of tax liabilities by allowing monthly instalments, excluding liabilities that are self-assessed. The Commissioner or Chief Commissioner may authorise such instalment arrangements subject to prescribed conditions and payment of interest; failure to pay any instalment causes the whole outstanding balance to become immediately due and recoverable without further notice.
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.
Payment in instalments: officer may permit deferred tax payments subject to interest and conditions; default triggers accelerated recovery.
Proper officers may permit deferred payment of tax liabilities by allowing monthly instalments, excluding liabilities that are self-assessed. The Commissioner or Chief Commissioner may authorise such instalment arrangements subject to prescribed conditions and payment of interest; failure to pay any instalment causes the whole outstanding balance to become immediately due and recoverable without further notice.
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