When Assessing Officer is liable to determine the Advance tax liability?

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....ation to pay advance tax fails to make payment for advance tax or advance tax is lower than the correct amount AO may pass an order asking the taxpayer to pay tax on assessee's current year income....

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.... advance tax or the tax paid is lower * In such cases, the Officer will take the higher of following incomes and calculate the tax as per prevailing rate of income-tax:-​ (a) The total inco....