https://www.taxtmi.com/acts?id=11802 Self-assessment tax must be paid before filing the return and comprises tax payable on the return reduced by amounts already paid, tax deducted or collected at source, claimed reliefs and tax credits, together with interest payable. Payments are first adjusted against interest and then against tax; amounts paid under self-assessment are deemed paid towards any later assessment. Non-payment of any part of the self-assessment tax or interest results in the assessee being treated as an assessee in default, subject to the Code's provisions. en-us Fri, 17 Sep 2010 10:45:43 +0530 Fri, 17 Sep 2010 10:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11802 Self-assessment tax must be paid before filing the return and comprises tax payable on the return reduced by amounts already paid, tax deducted or collected at source, claimed reliefs and tax credits, together with interest payable. Payments are first adjusted against interest and then against tax; amounts paid under self-assessment are deemed paid towards any later assessment. Non-payment of any part of the self-assessment tax or interest results in the assessee being treated as an assessee in default, subject to the Code's provisions. Act-Rules Bills Fri, 17 Sep 2010 10:45:43 +0530 https://www.taxtmi.com/acts?id=11802