Stay and instalment relief for tax demands: apply existing guidelines when appeals lock disputed demands and collect undisputed portions.

Where a tax demand is locked in the first appeal, officers must follow the Board's guidelines on grant of stay, allowance of payment by instalments, and collection of undisputed portions; the prior instruction sets criteria for suspension of recovery, structuring instalment schedules, and collecting undisputed amounts, and officers are directed to circulate that instruction for strict compliance.

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