Liability for payment of advance tax

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....uld be chargeable to tax for the assessment year immediately following that financial year, such income being hereafter in this Chapter refer- red to as "current income".] 4[(2) The provisions of sub-section (1) shall not apply to an individual resident in India, who- (a)  does not have any income chargeable under the head "Profits and gains of business or profession"; and (b)  is o....