Advance tax payment rule amended, removing the distinction for taxpayers who had not paid advance tax and revising statutory text. The amendment omits the phrase "and who has not paid any advance tax under sub-section (1)" from subsection (3) of section 210, removing the distinction ... Summary
Advance tax payment rule amended, removing the distinction for taxpayers who had not paid advance tax and revising statutory text.
The amendment omits the phrase "and who has not paid any advance tax under sub-section (1)" from subsection (3) of section 210, removing the distinction based on payment of advance tax under sub-section (1); the textual change takes effect from the 1st day of June, 2002.
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