Laws / Income Tax Law / 73
73 - Interest payable by the assessee on deficiency in payment of advance tax
73. Interest payable by the assessee on deficiency in payment of advance tax.-
(1) Where in any financial year advance tax paid by an assessee together with the tax deducted or collected at source, if any, under this Chapter is less than 75% of the amount of tax payable by him as determined on regular ass...
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