Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Directive: Apply Part Payments to Principal Tax Before Interest for Consistency Among Assessing Officers u/s 220(2).</h1> The Board addressed inconsistencies in how Assessing Officers handle part payments of outstanding tax demands. Some officers apply payments to the principal tax due, while others apply them to interest under section 220(2). To ensure uniformity, the Board decided that part payments should first be applied to the principal tax due rather than interest. This instruction aims to standardize the procedure across all relevant officers and should be communicated to all officers under the respective authorities.
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