https://www.taxtmi.com/acts?id=53195 Unpaid amounts in a notice of demand attract simple interest at 1% per month from the day after the specified period until payment; the Assessing Officer may grant instalments or time extensions. Interest is not charged on penalty-related demands until the relevant appellate or review orders are passed, including where assessments follow Dispute Resolution Panel directions. en-us Sun, 01 Feb 2026 15:28:59 +0530 Sun, 01 Feb 2026 15:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53195 Unpaid amounts in a notice of demand attract simple interest at 1% per month from the day after the specified period until payment; the Assessing Officer may grant instalments or time extensions. Interest is not charged on penalty-related demands until the relevant appellate or review orders are passed, including where assessments follow Dispute Resolution Panel directions. Act-Rules Bills Sun, 01 Feb 2026 15:28:59 +0530 https://www.taxtmi.com/acts?id=53195