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    <title>Instalments of advance tax and due dates.</title>
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    <description>Advance tax must be paid on current income as calculated under the Act in four instalments during the tax year, with each instalment reduced by amounts previously paid and the final instalment covering the balance; a specified category of assessee declaring profits under the prescribed provision must pay the entire advance tax in one payment by the final due date, and any payment made on or before the last day of the tax year is treated as paid during that tax year.</description>
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