https://www.taxtmi.com/acts?id=4076 Section 219 treats any sum paid or recovered as advance tax, other than a penalty or interest, as payment of tax for the income of the previous year relevant to the assessment year next following the financial year in which it was payable, and requires that credit for such advance tax be given to the assessee in the regular assessment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 16:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4076 Section 219 treats any sum paid or recovered as advance tax, other than a penalty or interest, as payment of tax for the income of the previous year relevant to the assessment year next following the financial year in which it was payable, and requires that credit for such advance tax be given to the assessee in the regular assessment. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4076