Interest payable on demand raised.

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..... erwise than by way of advance tax, specified as payable in a notice of demand under section 162 shall be paid within a period of thirty days of the service of the notice. (2) The period mentioned in s .....

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..... of one per cent. per month for the period commencing from the day immediately following the end of the period specified in such notice and ending with the day on which the amount is paid. (4) The inte .....

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