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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Interest for unpaid advance tax is charged on the entire tax computed on an assessee's total income.</h1> Interest for failure to pay advance tax is computed on the entire tax liability determined on the assessee's total income; where the assessee fails to pay advance tax, interest is charged on the whole amount of tax computed on total income rather than on instalments.

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