Provisional assessment tax treatment clarified: provision deeming advance or deducted tax as payment has been omitted by amendment. Section 234, formerly addressing tax payable under provisional assessment and deeming tax paid under advance-payment and deduction-at-source regimes to be ... Summary
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Provisional assessment tax treatment clarified: provision deeming advance or deducted tax as payment has been omitted by amendment.
Section 234, formerly addressing tax payable under provisional assessment and deeming tax paid under advance-payment and deduction-at-source regimes to be payment towards provisional assessments, has been omitted; legislative amendments altered its cross-references before its eventual repeal.
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