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    <title>Substitution of new section for section 218</title>
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    <description>An assessee is deemed to be in default if he fails to pay any instalment of advance tax required by an order of the Assessing Officer and either does not send the required intimation to the Assessing Officer or does not pay the advance tax based on his estimate of current income.</description>
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      <description>An assessee is deemed to be in default if he fails to pay any instalment of advance tax required by an order of the Assessing Officer and either does not send the required intimation to the Assessing Officer or does not pay the advance tax based on his estimate of current income.</description>
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