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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 payment timing: if banks are closed on the due day, paying next working day attracts no interest.</h1> If the last day for payment of advance tax falls on a bank holiday, the tax may be paid on the immediately following working day without interest; payments up to the end of the financial year are treated as advance tax, and electronic payment methods such as internet banking or debit cards may be used to make timely payments.

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