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, an assessee has paid advance tax on the basis of his own estimate and the advance tax so paid together with the tax deducted at source, if any, under this Chapter is less than 75% (seventy-five...
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