Payment in instalments permitted subject to interest and conditions; default accelerates remaining balance to immediate recovery. The Commissioner may allow payment in monthly instalments (not exceeding twenty-four) of amounts due other than self-assessed return liabilities, subject to interest under section 50 and prescribed conditions; default of any instalment causes the entire outstanding balance to become immediately due 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.
Payment in instalments permitted subject to interest and conditions; default accelerates remaining balance to immediate recovery.
The Commissioner may allow payment in monthly instalments (not exceeding twenty-four) of amounts due other than self-assessed return liabilities, subject to interest under section 50 and prescribed conditions; default of any instalment causes the entire outstanding balance to become immediately due and liable for recovery without further notice.
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