Advance tax deadline tied to a short pre due period before the last instalment, changing the filing timing. Amendment revises the timing rule in Section 210(3) by replacing the fixed February fifteenth cutoff with a relative deadline permitting the act at any time before the date which is fifteen days prior to the date on which the last instalment of advance tax is payable under subsection (1) of section 211, thereby tying the compliance date to the due date of the final advance tax instalment.
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Provisions expressly mentioned in the judgment/order text.
Advance tax deadline tied to a short pre due period before the last instalment, changing the filing timing.
Amendment revises the timing rule in Section 210(3) by replacing the fixed February fifteenth cutoff with a relative deadline permitting the act at any time before the date which is fifteen days prior to the date on which the last instalment of advance tax is payable under subsection (1) of section 211, thereby tying the compliance date to the due date of the final advance tax instalment.
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