https://www.taxtmi.com/circulars?id=8423 Provisional assessments must be made promptly when regular assessments will be delayed to prevent accrual of interest on delayed payments. Internal Audit Parties should examine cases where interest payments were avoidable through timely provisional assessment and report such instances to the concerned Commissioner of Income Tax as part of internal audit and compliance procedures. en-us Thu, 05 Apr 1984 00:00:00 +0530 Sat, 04 Dec 2010 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8423 Provisional assessments must be made promptly when regular assessments will be delayed to prevent accrual of interest on delayed payments. Internal Audit Parties should examine cases where interest payments were avoidable through timely provisional assessment and report such instances to the concerned Commissioner of Income Tax as part of internal audit and compliance procedures. Circulars Income Tax Thu, 05 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8423