https://www.taxtmi.com/circulars?id=8898 The Board instructs that the power to extend the time for filing the advance tax estimate under the proviso to section 212(3A) is to be exercised by the Commissioners of Income tax or Additional Commissioners of Income tax entrusted with recovery work, aligning extension authority with the responsibility for collection and requiring payment of any shortfall by the extended date. en-us Wed, 06 Sep 1972 00:00:00 +0530 Mon, 30 May 2011 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8898 The Board instructs that the power to extend the time for filing the advance tax estimate under the proviso to section 212(3A) is to be exercised by the Commissioners of Income tax or Additional Commissioners of Income tax entrusted with recovery work, aligning extension authority with the responsibility for collection and requiring payment of any shortfall by the extended date. Circulars Income Tax Wed, 06 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8898