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    <title>Amendment of Section 211</title>
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    <description>Advance tax must be paid in equal instalments with due dates determined by whether most income arises from sources whose previous year ends by 31 December; the Board may, by notification and conditions, allow specified classes to defer the final instalment. &quot;Total income&quot; for advance tax means the income used in the Income tax Officer&#039;s order or the assessee&#039;s estimate, in either case reduced by any capital gains. Other statutory due dates are adjusted to mid month.</description>
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      <description>Advance tax must be paid in equal instalments with due dates determined by whether most income arises from sources whose previous year ends by 31 December; the Board may, by notification and conditions, allow specified classes to defer the final instalment. &quot;Total income&quot; for advance tax means the income used in the Income tax Officer&#039;s order or the assessee&#039;s estimate, in either case reduced by any capital gains. Other statutory due dates are adjusted to mid month.</description>
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