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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>Advance tax shortfall rule amended to remove shortfall reference and allow earlier return, if any.</h1> Amendment removes the opening sub section (4) reference to computing interest based on the amount by which advance tax paid falls short of assessed tax, and inserts the qualifier ', if any' after 'earlier return' in clause (a)(i), thereby refining the textual basis for adjustment and the conditional reliance on a prior return.

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