Instalment payment of tax: Commissioner may allow deferred monthly payments with interest and immediate recovery on default. On application, the Commissioner may, for reasons recorded in writing, allow payment of amounts due under the Act by monthly instalments subject to interest and prescribed conditions, excluding amounts self assessed in any return; default on any instalment makes the whole outstanding balance immediately payable and liable for recovery 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.
Instalment payment of tax: Commissioner may allow deferred monthly payments with interest and immediate recovery on default.
On application, the Commissioner may, for reasons recorded in writing, allow payment of amounts due under the Act by monthly instalments subject to interest and prescribed conditions, excluding amounts self assessed in any return; default on any instalment makes the whole outstanding balance immediately payable and liable for recovery without further notice.
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