Tax demand payment rules impose delayed-payment interest, default consequences, instalment acceleration, and an express bar on duplicate interest charges.

Section 411 requires payment of a tax demand within 30 days of service, subject to a shorter approved period, extension, or instalment facility. Non-payment attracts simple interest and renders the assessee deemed to be in default; instalment default accelerates the outstanding demand. Interest is recomputed when demand is varied and may be reduced or waived on hardship, uncontrollable circumstances, and co-operation, subject to hearing safeguards. The provision expressly prevents double levy of interest for the same amount and period, permits conditional protection from default during appeal, and provides relief where foreign income cannot be remitted to India.

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