Payment of net tax or any other tax, interest, penalty.

31. Any amount--

(a) of net tax or any other tax payable or the two, for a tax period or payable according to a return referred to in sub-section (1) of section 32, or

(b) of the interest payable under section 33 or section 34 or section 34A, or

(c) of tax payable after assessment under section 45, or section 46, or section 48, or

(d) of penalty imposed under any provisions of this Act, or

(e) other than those referred to in clause (a), clause (b), clause (c), or clause (d), payable or due under this Act, shall be paid into an appropriate Government Presenting, in such manner, at such interval, and within such time, as may be prescribed.

31A. Adjustment of reverse credit.

31A. any amount of reverse the date as referred to 1[in clause (36C)] of section 2 arising in a tax period shall be adjusted within the said tax period in such manner and subject to such conditions and restrictions, as may be prescribed.