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Applicability for payment of Advance Tax - Section 207

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....the assessment year immediately following that financial year. Such total income shall be referred to as "Current income" in this Chapter. Senior citizen not required to pay advance tax [Section 207(2)] If a person satisfies the following conditions, he will not be liable to pay advance tax: * He is an individual * He is resident in India as per the Income-tax Act * He is of the age of 60....

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