https://www.taxtmi.com/acts?id=46715 Sections 7A-7D establish that companies must pay advance surtax in three instalments based on the chargeable amount of the latest regular assessment or a substituted provisional assessment; companies must file statements or estimates in prescribed form and may revise estimates when justified. Interest rules require the government to pay interest on overpayments and require companies to pay simple interest at a statutory rate where advance payments are deficient, where required statements or estimates are not filed, or where underestimates affected early instalments; adjustments, waivers and refunds of interest are provided for in specified circumstances. en-us Sat, 28 Dec 2024 12:04:39 +0530 Sat, 28 Dec 2024 12:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46715 Sections 7A-7D establish that companies must pay advance surtax in three instalments based on the chargeable amount of the latest regular assessment or a substituted provisional assessment; companies must file statements or estimates in prescribed form and may revise estimates when justified. Interest rules require the government to pay interest on overpayments and require companies to pay simple interest at a statutory rate where advance payments are deficient, where required statements or estimates are not filed, or where underestimates affected early instalments; adjustments, waivers and refunds of interest are provided for in specified circumstances. Act-Rules F. Acts / Amendment Acts Sat, 28 Dec 2024 12:04:39 +0530 https://www.taxtmi.com/acts?id=46715