Advance tax payment: assessee must self-assess current income and pay instalments, adjusting later payments to match liability. Assessee must self-assess current income as the specified sum, calculate advance tax thereon as prescribed, and pay appropriate percentages by each instalment due date; payments already made may be increased or reduced in later instalments so total advance tax corresponds to the specified sum and tax payable on it.
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Provisions expressly mentioned in the judgment/order text.
Advance tax payment: assessee must self-assess current income and pay instalments, adjusting later payments to match liability.
Assessee must self-assess current income as the specified sum, calculate advance tax thereon as prescribed, and pay appropriate percentages by each instalment due date; payments already made may be increased or reduced in later instalments so total advance tax corresponds to the specified sum and tax payable on it.
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