Single demand notice principle: advance-tax arrears may be shown separately but certificate proceedings can be withdrawn after assessment.

The demand for a year must be a single notice showing total tax payable, with advance-tax arrears shown separately if necessary; certificate proceedings under section 222 already taken for advance-tax arrears may be withdrawn after regular assessment, but the taxpayer's liability for penalty or interest for non-payment of advance tax prior to the assessment demand remains enforceable. The Board's earlier instruction requiring continuation of certificate proceedings is cancelled.

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