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    <title>Seeks to notify special procedure for making payment of 35% as tax liability in first two month.</title>
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    <description>Notification allows registered persons who opt for quarterly returns to make interim deposits in the electronic cash ledger during the first and/or second month of a quarter to meet tax liability: the deposit equals thirty five percent of the tax liability shown by debiting the electronic cash ledger in the preceding quarter&#039;s return for quarterly filers, or equals the tax liability shown by debiting the electronic cash ledger in the last month of the immediately preceding quarter for monthly filers. Exemptions apply where ledger balances are adequate or liability is nil, and eligibility requires furnishing the return for the complete preceding tax period.</description>
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      <description>Notification allows registered persons who opt for quarterly returns to make interim deposits in the electronic cash ledger during the first and/or second month of a quarter to meet tax liability: the deposit equals thirty five percent of the tax liability shown by debiting the electronic cash ledger in the preceding quarter&#039;s return for quarterly filers, or equals the tax liability shown by debiting the electronic cash ledger in the last month of the immediately preceding quarter for monthly filers. Exemptions apply where ledger balances are adequate or liability is nil, and eligibility requires furnishing the return for the complete preceding tax period.</description>
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