Advance tax definition clarified: total income now follows statement, order, or estimate bases for advance tax computation.

The amendment adds a cross reference to the advance tax procedural provision and substitutes the Explanation defining "total income" for advance tax: where advance tax is paid pursuant to an assessee's statement or a tax officer's order, "total income" means the amount used in that statement or order; where paid on the basis of an assessee's estimate (including revised estimates), it means the amount so estimated; in both instances the amount is reduced by any capital gain and specified excluded income if included.

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