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    <title>Payment of advance tax by assessee on his own accord</title>
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    <description>A person liable for advance tax must on their own initiative pay advance tax instalments calculated from the specified sum, defined as the assessee&#039;s estimate of current income, at the appropriate percentage by each instalment due date. A taxpayer who pays earlier instalments may increase or reduce remaining instalments so total payments accord with the specified sum and the advance tax payable thereon.</description>
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