https://www.taxtmi.com/circulars?id=8936 The demand for a year must be a single notice showing total tax payable, with advance-tax arrears shown separately if necessary; certificate proceedings under section 222 already taken for advance-tax arrears may be withdrawn after regular assessment, but the taxpayer's liability for penalty or interest for non-payment of advance tax prior to the assessment demand remains enforceable. The Board's earlier instruction requiring continuation of certificate proceedings is cancelled. en-us Fri, 15 Dec 1972 00:00:00 +0530 Wed, 01 Jun 2011 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8936 The demand for a year must be a single notice showing total tax payable, with advance-tax arrears shown separately if necessary; certificate proceedings under section 222 already taken for advance-tax arrears may be withdrawn after regular assessment, but the taxpayer's liability for penalty or interest for non-payment of advance tax prior to the assessment demand remains enforceable. The Board's earlier instruction requiring continuation of certificate proceedings is cancelled. Circulars Income Tax Fri, 15 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8936