Form 28A notifies assessee when Assessing Officer revises estimated income upward, triggering an advance tax intimation. Where an Assessing Officer's estimation of current income exceeds the assessee's estimate, the Assessing Officer must issue an intimation in Form 28A conveying the officer's revised estimate of income and the resulting advance tax obligation; Form 28A is the prescribed format under the Income tax Rules for notifying the assessee of the adjusted advance tax liability.