Adjustment of dues to assessee with arrears

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..... 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 are quite often being adj .....

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..... ssessee 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 of all the ITOs on collecti .....

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