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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Law Shifts: Advance Payment Rules Relaxed for Capital Gains and Specific Income Exemptions Under Section 234C</h1> The amendment modifies section 234C of the Income-tax Act, introducing a proviso that exempts certain shortfalls in advance tax payment. Specifically, it excludes under-estimation or failure to estimate capital gains or specific income types, provided the full tax amount is paid by the immediate installment due or by March 31st. Additionally, the amendment updates language regarding tax deduction and collection provisions under Chapter XVII.
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