Section 411 - When tax payable and when assessee deemed in default.

Tax demand payment rules require timely payment, interest on default, installment relief, and limited protection during appeal.

Tax demanded under a notice of demand must ordinarily be paid within thirty days, or within a shorter approved period where revenue may be prejudiced. Unpaid demand attracts simple interest at 1% per month or part of a month, subject to specified exclusions, and the Assessing Officer may extend time or permit instalments on application. The higher authorities may reduce or waive such interest on grounds of genuine hardship, lack of control over default, and taxpayer cooperation. Failure to pay within time results in deemed default, subject to limited protection during appeal and for income abroad where remittance to India is restricted.