Advance tax obligations require self-payment of instalments, allow revision of estimates, and permit assessing officer demands.

Payment of advance tax must be made by the assessee by specified due dates on current income, with the right to adjust remaining instalments to reflect revised estimates. If a previously assessed person has not paid, the Assessing Officer may order payment and issue a notice of demand; such orders may be amended after a return or regular assessment. An assessee served with an order may submit a lower estimate and pay that amount, or pay a higher amount by the final instalment if his estimate exceeds the ordered sum.

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