| http://www.w3.org/ns/prov#value | - Demand may be kept in abeyance for valid reasons only in accordance with the guidelines given below :Responsibility:It shall be the responsibility of the Assessing Officer and the TRO to collect every demand that has been raised, except the following : (a) Demand which has not fallen due;(b) Demand which has been stayed by a Court or ITAT or Settlement Commission;(c) Demand for which a proper prop
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