Section 36(1) in The Assam Agricultural Income-Tax Act, 1939
(1)If the demand in respect of any dues under this Act is not paid on or before the date specified in Sections 35-F and 35-G, the assessee shall be deemed to be in default:Provided that the Superintendent of Taxes or Agricultural Income- tax Officer in respect of any particular assessee and for reasons to be recorded in writing, extend the date of payment of dues or allow such assessee to pay the same by instalments and in such case the assessee shall not be deemed to be in default, but in all such cases the provisions of Sections 35-B, 35-C and 35-D shall apply.
