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Estimation of advance tax u/s 212(3A) Income - Tax Act, 1961.

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Full Text of the Document

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....(3A) upto a period of thirty days immediately following the last date of the previous year and where the date is so extended the assessee shall pay on or before the date so extended, the amount by which the amount of advance tax already paid by him falls short of the advance tax payable in accordance with his estimate. 2. The applications made by the assessees under the proviso to section 212(3A)....