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    <title>Credit for advance tax.</title>
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    <description>Clause 410 states that any sum, other than a penalty or interest, paid by or recovered from an assessee as advance tax shall be treated as a payment of tax for the income of the tax year in which it was payable, and credit for such advance tax shall be given to the assessee in the regular assessment.</description>
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      <description>Clause 410 states that any sum, other than a penalty or interest, paid by or recovered from an assessee as advance tax shall be treated as a payment of tax for the income of the tax year in which it was payable, and credit for such advance tax shall be given to the assessee in the regular assessment.</description>
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