Special payment procedure for quarterly filers allows advance deposit into electronic cash ledger based on prior-period tax liability. Notification prescribes a special procedure allowing specified registered persons who file quarterly returns to meet provisional tax obligations for the first and/or second month of a quarter by depositing into the electronic cash ledger an amount calculated with reference to prior-period tax liability; the procedure is not required where electronic cash or credit ledger balances suffice or where tax liability is nil, and is available only to persons who have furnished the return for a complete preceding tax period.