https://www.taxtmi.com/acts?id=46554 Deeming provisions treat a taxpayer as an assessee in default when instalments of advance tax are not paid as per the prescribed schedule after submission of a statement, estimate, or revised estimate, or when instalments are due without a prior estimate; valid statutory deferments exclude specified amounts from default until the deferred payment date communicated to the tax authority. en-us Tue, 24 Dec 2024 12:35:19 +0530 Tue, 24 Dec 2024 12:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46554 Deeming provisions treat a taxpayer as an assessee in default when instalments of advance tax are not paid as per the prescribed schedule after submission of a statement, estimate, or revised estimate, or when instalments are due without a prior estimate; valid statutory deferments exclude specified amounts from default until the deferred payment date communicated to the tax authority. Act-Rules F. Acts / Amendment Acts Tue, 24 Dec 2024 12:35:19 +0530 https://www.taxtmi.com/acts?id=46554