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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>Advance tax on capital gains: tax arising after an instalment due must be paid in remaining instalments.</h1> Advance tax obligation extends to total income including capital gains and casual income; tax attributable to such income that arises after an instalment due date must be paid in the remaining advance tax instalments, and if the full advance tax is paid by the specified due date no interest for late payment is levied.

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