Application for instalments made after the expiry of the due date u/s 220(1) cannot be entertained u/s 220(3), the I.T. - Income Tax - 450/CBDT

INSTRUCTION NO. 450/CBDT Dated: August 28, 1972 Section(s) Referred: 220(3) Statute: Income - Tax Act, 1961 Attention is invited to Board's Instruction No. 309 (F. No. 404/112/71-ITCC) dated 15th July, 1972, on the above subject, pointing out that in law applications for stay or grant of instalments in respect of demand not in dispute received after the expiry of the due date for the payment of tax, cannot be entertained. It is clarified that although an application for instalments made after the expiry of the due date u/s 220(1) cannot be entertained u/s 220(3), the I.T. Officer is not prevented from receiving part payments as and when made by the assessee. It will also be within the discretion of the I.T. Officer to determine whether and, if so, what coercive steps he should take depending upon the circumstances of each case Moreover, after the issue of a recovery certificate, the I.T. Officer can grant instalments u/s 225(1). 2. In any case, where the application of the law to the facts of a case appear to cause unintended hardship, the assessee may be advised to apply to the Board for relief u/s 119(2)(b).