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of <h1>Assessing Officer Can Order Tax Payment for Insufficient Advance Tax Before March 1st Based on Current Year Income</h1> If a taxpayer fails to pay the correct amount of advance tax, the Assessing Officer (AO) can issue an order requiring payment based on the taxpayer's current year income. This order must specify the amount and installment schedule and be issued before March 1st. The AO calculates the tax based on the higher of the latest assessed income or the income declared in any subsequent return. The order ensures compliance with advance tax obligations, allowing the AO to determine liability when payments are insufficient.
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