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    <title>Payment of tax and other amount in installments.</title>
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    <description>The Commissioner may, on an application and for reasons recorded in writing, allow deferred payment of amounts due (excluding self-assessed return liabilities) by monthly installments for a limited period, subject to interest under section 50 and prescribed conditions; a default in any installment accelerates the whole outstanding balance, making it immediately due and liable for recovery without further notice.</description>
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