Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Estimate of advance tax: obligation to submit income and tax estimates and pay adjusted instalments accordingly. Section 212 establishes a mechanism for an assessee to submit an estimate of current income and the advance tax payable, to pay that amount in equal ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Estimate of advance tax: obligation to submit income and tax estimates and pay adjusted instalments accordingly.
Section 212 establishes a mechanism for an assessee to submit an estimate of current income and the advance tax payable, to pay that amount in equal instalments or a single sum if only the last date remains, to submit revised estimates and to adjust any excess or deficiency in subsequent instalments; it also requires estimates to be sent in the prescribed form and verified in the prescribed manner.
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