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    <title>Adjustment of dues to assessee with arrears</title>
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    <description>When an assessee has arrears of income-tax, wealth-tax and gift-tax and pays in instalments, payments shall, absent any specific request by the assessee, be first adjusted against wealth-tax and gift-tax dues and only thereafter against income-tax arrears, and the instruction must be communicated to ITOs on collection duty.</description>
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    <pubDate>Fri, 28 Sep 1973 00:00:00 +0530</pubDate>
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      <title>Adjustment of dues to assessee with arrears</title>
      <link>https://www.taxtmi.com/circulars?id=10112</link>
      <description>When an assessee has arrears of income-tax, wealth-tax and gift-tax and pays in instalments, payments shall, absent any specific request by the assessee, be first adjusted against wealth-tax and gift-tax dues and only thereafter against income-tax arrears, and the instruction must be communicated to ITOs on collection duty.</description>
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      <pubDate>Fri, 28 Sep 1973 00:00:00 +0530</pubDate>
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