Part payment of outstanding demand — Clarification regarding adjustment thereof

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on has been referred to the Board seeking clarification that : "If the tax paid by the assessee is not sufficient to cover the total demand then should it first be adjusted against the interest." 2.       The Board have been informed that the Assessing Officers are not following any uniform procedure in this regard. While one set of Assessing Officers are first ....