https://www.taxtmi.com/acts?id=50343 The amendment exempts specified shortfalls in tax paid on returned income from the advance tax shortfall provision when the shortfall is due to a restriction on a capital allowance deduction or an increase in surcharge rate, provided the assessee pays the shortfall in the prescribed instalment: domestic companies must pay deduction-related shortfalls with the immediately due instalment and surcharge-related shortfalls by the November instalment; non-domestic companies must pay deduction-related shortfalls with the immediately due instalment and surcharge-related shortfalls by the March instalment. en-us Fri, 07 Mar 2025 11:18:18 +0530 Wed, 23 Jul 2025 14:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50343 The amendment exempts specified shortfalls in tax paid on returned income from the advance tax shortfall provision when the shortfall is due to a restriction on a capital allowance deduction or an increase in surcharge rate, provided the assessee pays the shortfall in the prescribed instalment: domestic companies must pay deduction-related shortfalls with the immediately due instalment and surcharge-related shortfalls by the November instalment; non-domestic companies must pay deduction-related shortfalls with the immediately due instalment and surcharge-related shortfalls by the March instalment. Act-Rules F. Acts / Amendment Acts Fri, 07 Mar 2025 11:18:18 +0530 https://www.taxtmi.com/acts?id=50343