https://www.taxtmi.com/acts?id=51955 Sums paid or recovered as advance tax, other than penalties or interest, are treated as payment of tax for the tax year in which they were payable, and credit for those payments must be given to the assessee in the regular assessment. en-us Thu, 14 Aug 2025 18:20:08 +0530 Tue, 19 Aug 2025 17:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51955 Sums paid or recovered as advance tax, other than penalties or interest, are treated as payment of tax for the tax year in which they were payable, and credit for those payments must be given to the assessee in the regular assessment. Act-Rules Income Tax Thu, 14 Aug 2025 18:20:08 +0530 https://www.taxtmi.com/acts?id=51955