Self-assessment.

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Full Text of the Document

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....interest-tax, together with interest payable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance interest-tax, before furnishing the return and the return shall be accom­panied by proof of payment of such interest-tax and interest. Explanation.—Where the amount paid by the assessee under this sub-section falls short of the agg....