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    <title>Part payment of outstanding demand — Clarification regarding adjustment thereof</title>
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    <description>For uniform administrative treatment, the Board directed that a part payment be first adjusted towards the tax due rather than towards interest calculated under section 220(2) of the Income-tax Act, and that this adjustment priority be communicated to all officers responsible for tax collection.</description>
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      <description>For uniform administrative treatment, the Board directed that a part payment be first adjusted towards the tax due rather than towards interest calculated under section 220(2) of the Income-tax Act, and that this adjustment priority be communicated to all officers responsible for tax collection.</description>
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