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of <h1>Late Installment Payment Applications u/s 220(1) Rejected; Partial Payments Possible, Relief Available u/s 119(2)(b) for Hardships.</h1> Applications for installment payments made after the due date under Section 220(1) cannot be entertained under Section 220(3) of the Income Tax Act, 1961. However, the Income Tax Officer may accept partial payments from the taxpayer and decide on appropriate coercive measures based on individual case circumstances. After issuing a recovery certificate, installment arrangements can be made under Section 225(1). If the application of the law results in undue hardship, taxpayers may seek relief from the Board under Section 119(2)(b).
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