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.

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..... 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 .....

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..... eceiving 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 th .....

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