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    <title>Advance Tax Challan</title>
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    <description>The prevailing advisory view is that the full payable amount on an advance tax challan may be entered in the Income Tax column without splitting into tax and cess components. An alternative view recommends bifurcating tax and cess on the challan because the distribution between central and state shares differs for each component.</description>
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      <description>The prevailing advisory view is that the full payable amount on an advance tax challan may be entered in the Income Tax column without splitting into tax and cess components. An alternative view recommends bifurcating tax and cess on the challan because the distribution between central and state shares differs for each component.</description>
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