Extension of Payment Time permits multi-month instalments for tax dues excluding self-assessed liabilities; power delegated to senior state tax officers. Delegation under section 80 authorises the Special Commissioner of State Tax and the Additional Commissioner of State Tax to extend time for payment of tax dues by allowing monthly instalments, excluding liabilities self-assessed in returns; such powers are exercisable only within the officers' respective territorial jurisdictions and take effect immediately.
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.
Extension of Payment Time permits multi-month instalments for tax dues excluding self-assessed liabilities; power delegated to senior state tax officers.
Delegation under section 80 authorises the Special Commissioner of State Tax and the Additional Commissioner of State Tax to extend time for payment of tax dues by allowing monthly instalments, excluding liabilities self-assessed in returns; such powers are exercisable only within the officers' respective territorial jurisdictions and take effect immediately.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
