https://www.taxtmi.com/acts?id=47926 A self-assessment regime requires the assessee to pay interest-tax and any interest for delay or default before filing the return and to furnish proof of payment; amounts paid are first adjusted to interest and then to interest-tax if insufficient. Payments made under this requirement shall be deemed payments towards any later assessment, and failure to pay the whole or part of interest-tax or interest renders the taxpayer an assessee in default with all attendant statutory consequences. en-us Mon, 27 Jan 2025 15:16:41 +0530 Mon, 27 Jan 2025 16:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47926 A self-assessment regime requires the assessee to pay interest-tax and any interest for delay or default before filing the return and to furnish proof of payment; amounts paid are first adjusted to interest and then to interest-tax if insufficient. Payments made under this requirement shall be deemed payments towards any later assessment, and failure to pay the whole or part of interest-tax or interest renders the taxpayer an assessee in default with all attendant statutory consequences. Act-Rules F. Acts / Amendment Acts Mon, 27 Jan 2025 15:16:41 +0530 https://www.taxtmi.com/acts?id=47926