Non-levy of interest on delayed first instalment of advance fringe benefit tax; penalty not leviable, administrative communication issued. Non-levy of interest is directed for delayed payment of the first instalment of Advance Fringe Benefit Tax if received by 15th August, 2005; the order further clarifies that penalty is not leviable for delayed payment of Advance Fringe Benefit Tax in any case, and instructs communication of this concession to all regional officers.