Omitted

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....pplicable in his case under section 211." 5.  Substituted vide Section 17 of the Finance Act, 1979 w.e.f. 01-04-1979 before it was read as, "at any time before the date" 6.  Substituted vide Section 17 of the Finance Act, 1979 w.e.f. 01-04-1979 before it was read as, "at any time before the last instalment" 7. Substituted vide Section 17 of the Finance Act, 1979 w.e.f. 01-04-1979 before it was read as, "at any time before the date" 8.  Substituted vide Section 17 of the Finance Act, 1979 w.e.f. 01-04-1979 before it was read as, "before the date on which the last instalment" 9.  Substituted vide Section 17 of the Finance Act, 1979 w.e.f. 01-04-1979 before it was read as, "before such dat....

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....cords with the statement in equal instalments on the dates applicable in his case under section 211; and (ii) in a case falling under clause (b), as accords with the estimate in equal instalments on such of the dates applicable in his case as have not expired, or in one sum if only the last of such dates has not expired.] (2) Where an assessee who is required to send a statement under clause (a) of sub-section (1) estimates 5[on or before the date] on which the first instalment of advance tax is due in his case under sub-section (1) of section 211 that, by reason of his current income being likely to be less than the income on which advance tax is payable by him under sub-section (1) or for any other reason, the amount of advance tax co....

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....4) In the case of any assessee who is liable to pay advance tax under sub-section (1) or sub-section (2) or, as the case may be, sub-section (3), if, by reason of the current income being likely to be greater than the income on which the advance tax so payable by him has been computed or for any other reason, the amount of advance tax computed in the manner laid down in section 209 on the current Income (which shall be estimated by the assessee) exceeds the amount of advance tax so payable by him by more than 33-1/3 per cent. of the latter amount, he shall, 7[on or before the date] on which the last instalment of advance tax is payable by him, send to the Income-tax Officer an estimate of- (i) the current income, and (ii) the advance ta....