Laws / Income Tax Law / 68
68 - Advance payment of tax by new assessees
64. Advance payment of tax.—
(1) Except as provided in sub-section (2), tax shall be payable by an assessee during each financial year by way of advance payment of tax, hereinafter referred to as "advance tax", in accordance with the provisions hereafter made in this Chapter if the total income of the ass...
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