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    <title>Liability for payment of advance tax.</title>
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    <description>Advance tax is payable during a Financial year in respect of an assessee&#039;s current income. &quot;Current income&quot; means the total income chargeable to tax for that tax year. The advance-tax requirement does not apply to a resident individual who has no income under Profits and Gains of Business or Profession and who is sixty years of age or older at any time during the tax year.</description>
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      <description>Advance tax is payable during a Financial year in respect of an assessee&#039;s current income. &quot;Current income&quot; means the total income chargeable to tax for that tax year. The advance-tax requirement does not apply to a resident individual who has no income under Profits and Gains of Business or Profession and who is sixty years of age or older at any time during the tax year.</description>
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