Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Assessees must use Form No. 29 for advance-tax estimates per Section 212 and Rule 39; non-compliance leads to invalidation.</h1> Assessees must submit their advance-tax estimates using Form No. 29 as per Section 212 of the Income-tax Act, 1961, and Rule 39 of the Income-tax Rules, 1962. The Board instructs Income-tax Officers to consider any estimates not submitted in this prescribed form as invalid. Officers are required to inform assessees of any irregularities and ensure that estimates are filed correctly to be considered valid. These instructions should be communicated to all relevant officers to ensure compliance with the statutory requirements.
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