Interest under section 220(2) treated as current demand; strict reconciliation and finalisation rules for quarterly tax-arrears statements. Interest under section 220(2) must be treated as a current demand in the year raised. Quarterly tax-in-arrears statements for the March quarter are to be marked provisional until full checking and reconciliation are completed; final statements, with a confirming footnote, are to be submitted only after reconciliation. Commissioners must submit chargewise quarterly statements separately. Challans for the preceding financial year should be posted promptly in the DCR/D&CR, with late-arriving preceeding-year challans recorded in a distinct portion of the prior year's DCR and treated as reductions of arrear demand in the current year while appearing in collection statements for the preceding year.