What will be the recourse available to the proper officer in case of default in payment of any installment on its due date by the taxable person

Where there is default in payment of any one installment on its due date by the taxable person, the whole outstanding balance payable on such date shall become due and payable forthwith, without any further notice. The proper officer can initiate recovery of dues.

(ICAI FAQ PUBLICATIONS 06-09-2017 Payment of tax and other amount in installments: FAQ NO. 52)

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