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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>Revision of income estimate permits adjusting remaining advance tax instalments to align payments with revised current income.</h1> If an assessee revises the estimate of current income after paying earlier advance tax instalments, the assessee may recalculate and pay the remaining advance tax instalments in accordance with the revised income estimate, adjusting only future instalment amounts while prior instalments remain as paid.

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