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<h1>Finance Act 1970 amends Income-tax Act Section 212, allowing deadline extensions for advance tax estimates.</h1> In the Finance Act of 1970, Section 212 of the Income-tax Act is amended by adding a proviso to sub-section (3A). This proviso allows the Commissioner, upon being satisfied with the business nature and fiscal year-end of the assessee, to extend the deadline for furnishing an advance tax estimate. If the assessee pays the demanded advance tax under Section 210 before the due date, the Commissioner may extend the estimate submission date by up to 30 days following the fiscal year-end. The assessee must then pay any shortfall in advance tax by the extended date.