Payment of tax and other amount in instalments

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..... stalments. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, .....

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..... shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery. - - statute, statutory provisions legislation, law, enactment, .....

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