https://www.taxtmi.com/acts?id=46549 The amendment adds a cross reference to the advance tax procedural provision and substitutes the Explanation defining "total income" for advance tax: where advance tax is paid pursuant to an assessee's statement or a tax officer's order, "total income" means the amount used in that statement or order; where paid on the basis of an assessee's estimate (including revised estimates), it means the amount so estimated; in both instances the amount is reduced by any capital gain and specified excluded income if included. en-us Tue, 24 Dec 2024 12:34:01 +0530 Tue, 24 Dec 2024 12:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46549 The amendment adds a cross reference to the advance tax procedural provision and substitutes the Explanation defining "total income" for advance tax: where advance tax is paid pursuant to an assessee's statement or a tax officer's order, "total income" means the amount used in that statement or order; where paid on the basis of an assessee's estimate (including revised estimates), it means the amount so estimated; in both instances the amount is reduced by any capital gain and specified excluded income if included. Act-Rules F. Acts / Amendment Acts Tue, 24 Dec 2024 12:34:01 +0530 https://www.taxtmi.com/acts?id=46549