Advance-tax estimate filing: prescribed form required; noncompliant submissions are invalid and must be corrected. Advance-tax estimates must be filed in the statutory Form No. 29 in accordance with Rule 39; any estimates or intimations not submitted in the prescribed form are to be treated as invalid. Income-tax officers must promptly notify assessees of such irregularities and require refiling in the prescribed form, and ensure these instructions are circulated to all officers in the charge.
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Advance-tax estimate filing: prescribed form required; noncompliant submissions are invalid and must be corrected.
Advance-tax estimates must be filed in the statutory Form No. 29 in accordance with Rule 39; any estimates or intimations not submitted in the prescribed form are to be treated as invalid. Income-tax officers must promptly notify assessees of such irregularities and require refiling in the prescribed form, and ensure these instructions are circulated to all officers in the charge.
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