Adjustment of dues to assessee with arrears

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..... rred: 245 Statute: Income - Tax Act, 1961 The Board have been given to understand that where IT, WT, GT are due from an assessee and the assessee pays the tax dues in instalments, the payments .....

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..... in this regard from the assessee and as far as possible be first adjusted against wealth-tax and gift tax dues and then only against income-tax dues. These instructions may be brought to the notice o .....

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