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    <title>Payment of advance tax by assessee in pursuance of order of Assessing Officer.</title>
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    <description>An Assessing Officer may order an assessee already regularly assessed to pay advance tax by written order specifying instalments; the specified sum is the higher of the latest regularly assessed total income or any later return, and the order may be amended where a subsequent return or later regular assessment is made. Demand notices must follow such orders; if served after instalment due dates, unpaid parts are payable on remaining due dates. An assessee may intimate a lower current-income estimate and pay advance tax accordingly, or must pay a higher calculated amount before the last instalment when current-income advance tax exceeds the ordered or intimated sum.</description>
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