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Chapter 20 Collection, Remission and Refund of Tax

Section 110A : Recovery of arrears of tax in instalments

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If, prior to the institution of the case pursuant to Section 111, any person makes a written request to pay the arrear amount in instalments, the tax officer may give approval to pay in instalments, giving a reasonable time limit.

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Section 110A : Recovery of arrears of tax in instalments

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