Answer

1. F

   Facts

   Under the 1961 Act the officer can allow more time or payment in instalments on your application, usually with conditions. Interest at 1% a month still runs on the unpaid part.

2. P

   Provisions and law

   • Sec 220, Income-tax Act 1961A demand is payable within 30 days of service of the notice of demand; simple interest of 1% a month runs after that; the officer may allow more time or instalments, and may treat you as not in default while an appeal is pending (2025 Act number to be confirmed).
3. A

   Analysis

   Write to your jurisdictional officer before the 30 days end, explaining cash flow and proposing a plan, for example ₹50,000 now and ₹50,000 each month. Attach bank statements if useful. Until the officer agrees, you are at risk of being treated as in default. If you also dispute the demand, combine the request with a stay application.

4. C

   Conclusion

   1. 1Find your jurisdictional officer under Know Your AO on the portal.
   2. 2Write a request for instalments before the due date.
   3. 3Propose a clear schedule and pay a first part.
   4. 4Keep the officer's written reply.
   5. 5Pay each instalment on time.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.