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    <title>Advance tax e-campaign based on significant transactions</title>
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    <description>The e campaign notifies taxpayers when reported significant transactions appear inconsistent with paid advance tax and directs review and response on the Compliance Portal. It explains advance tax as in year payment of estimated liability, lists who must pay (businesses, professionals, salaried taxpayers, non residents; limited senior citizen exemption), summarises instalment timing including full payment for presumptive taxpayers, describes online e pay procedures and challan retention, and outlines interest charges for short or late payments and how to respond to the notice.</description>
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      <description>The e campaign notifies taxpayers when reported significant transactions appear inconsistent with paid advance tax and directs review and response on the Compliance Portal. It explains advance tax as in year payment of estimated liability, lists who must pay (businesses, professionals, salaried taxpayers, non residents; limited senior citizen exemption), summarises instalment timing including full payment for presumptive taxpayers, describes online e pay procedures and challan retention, and outlines interest charges for short or late payments and how to respond to the notice.</description>
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