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    <title>Payment of advance tax by assessee in pursuance of order of Assessing Officer</title>
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    <description>Assessing Officers may require an assessee already regularly assessed to pay advance tax by an order in writing on a specified sum (the higher of latest assessed total income or subsequently returned income), with instalments and due dates per section 408 and a follow-up notice of demand under section 289; the order may be amended after later returns or assessments to require advance tax on the later declared or computed income, and taxpayers may intimate lower estimates to pay proportionate instalments or pay higher estimated amounts by the last instalment.</description>
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      <description>Assessing Officers may require an assessee already regularly assessed to pay advance tax by an order in writing on a specified sum (the higher of latest assessed total income or subsequently returned income), with instalments and due dates per section 408 and a follow-up notice of demand under section 289; the order may be amended after later returns or assessments to require advance tax on the later declared or computed income, and taxpayers may intimate lower estimates to pay proportionate instalments or pay higher estimated amounts by the last instalment.</description>
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