Self-assessment obligations require payment of interest-tax and accrued interest before filing, with default treated as assessee in default. Self-assessment requires the assessee to pay interest-tax and any interest for delay or default before filing the return and to provide proof of payment; such payments are applied first to interest and then to interest-tax, are credited to any subsequent assessment, and failure to pay results in the assessee being treated as in default with statutory consequences.
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.
Self-assessment obligations require payment of interest-tax and accrued interest before filing, with default treated as assessee in default.
Self-assessment requires the assessee to pay interest-tax and any interest for delay or default before filing the return and to provide proof of payment; such payments are applied first to interest and then to interest-tax, are credited to any subsequent assessment, and failure to pay results in the assessee being treated as in default with statutory consequences.
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