Laws / Income Tax Law / ১৬২

১৬২ - Interest payable by the assessee on deficiency in payment of advance tax

162. Interest payable by the assessee on deficiency in payment of advance tax.—
(1) Where in any financial year advance tax paid by an assessee on the basis of own estimation together with the tax deducted or collected at source, if any, under this Part is 1less than 75% of the amount of tax payable by him as dete...

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