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          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.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Estimate of advance tax: obligation to submit income and tax estimates and pay adjusted instalments accordingly.</h1> 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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