https://www.taxtmi.com/acts?id=4070 Where part of advance-taxable income comprised periodically receivable commission not received or adjusted before instalments became due, the assessee could defer advance tax on that part until the date the income was normally received or adjusted, provided the assessee communicated the deferred date to the Income-tax Officer; failure to pay within a short period after receipt or adjustment attracted simple interest from the date of receipt or adjustment to the date of payment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 16:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4070 Where part of advance-taxable income comprised periodically receivable commission not received or adjusted before instalments became due, the assessee could defer advance tax on that part until the date the income was normally received or adjusted, provided the assessee communicated the deferred date to the Income-tax Officer; failure to pay within a short period after receipt or adjustment attracted simple interest from the date of receipt or adjustment to the date of payment. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4070