Advance tax obligation broadened to require computation from the taxpayer's own estimate, including revised estimates, altering reporting scope. The amendment replaces the prior wording limited to advance tax under the earlier provision based on 'his estimate' with a requirement that advance tax under the specified advance-tax provisions be computed on the basis of the taxpayer's own estimate, explicitly including revised estimates.
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Provisions expressly mentioned in the judgment/order text.
Advance tax obligation broadened to require computation from the taxpayer's own estimate, including revised estimates, altering reporting scope.
The amendment replaces the prior wording limited to advance tax under the earlier provision based on "his estimate" with a requirement that advance tax under the specified advance-tax provisions be computed on the basis of the taxpayer's own estimate, explicitly including revised estimates.
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