https://www.taxtmi.com/circulars?id=9547 Tax paid by a beneficiary on income protectively assessed in the representative should be treated as payment on the original payment date for the protective assessment; interest under section 220(2) must be recomputed accordingly. Recomputation requires the concerned persons to seek adjustment and the original payer to expressly forgo any claim to departmental interest. This position is limited to representative assessee/beneficiary and HUF/individual situations. en-us Wed, 07 Mar 1984 00:00:00 +0530 Mon, 06 Jun 2011 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9547 Tax paid by a beneficiary on income protectively assessed in the representative should be treated as payment on the original payment date for the protective assessment; interest under section 220(2) must be recomputed accordingly. Recomputation requires the concerned persons to seek adjustment and the original payer to expressly forgo any claim to departmental interest. This position is limited to representative assessee/beneficiary and HUF/individual situations. Circulars Income Tax Wed, 07 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9547