https://www.taxtmi.com/circulars?id=4665 The 1975 amendment added an Explanation making penalty under section 221 exigible even if tax is paid after the due date but before penalty levy; the 1963 departmental instruction (Circular No. 18-D) is superseded by that amendment effective October 1, 1975, and commissioners are to notify subordinate officers of this clarification. en-us Fri, 14 Sep 1979 00:00:00 +0530 Fri, 01 Aug 2008 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4665 The 1975 amendment added an Explanation making penalty under section 221 exigible even if tax is paid after the due date but before penalty levy; the 1963 departmental instruction (Circular No. 18-D) is superseded by that amendment effective October 1, 1975, and commissioners are to notify subordinate officers of this clarification. Circulars Income Tax Fri, 14 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4665