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    <title>Special procedure for making payment of 35% as tax liability in first two month - in case of registered persons who have opted to furnish a return for every quarter or part thereof</title>
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    <description>Notification allows registered persons who file quarterly (or part-quarter) returns to discharge the tax due in the first and/or second month of a quarter by depositing in the electronic cash ledger an amount equal to thirty five percent of the tax liability determined from the prior relevant return (preceding quarter for quarterly filers; last month of the prior quarter for monthly filers). Exemptions apply where ledger balances suffice or liability is nil, and the procedure is available only if the return for a complete preceding tax period has been furnished.</description>
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      <title>Special procedure for making payment of 35% as tax liability in first two month - in case of registered persons who have opted to furnish a return for every quarter or part thereof</title>
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      <description>Notification allows registered persons who file quarterly (or part-quarter) returns to discharge the tax due in the first and/or second month of a quarter by depositing in the electronic cash ledger an amount equal to thirty five percent of the tax liability determined from the prior relevant return (preceding quarter for quarterly filers; last month of the prior quarter for monthly filers). Exemptions apply where ledger balances suffice or liability is nil, and the procedure is available only if the return for a complete preceding tax period has been furnished.</description>
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