Substitution of new section for Section 218

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Full Text of the Document

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....as sent, - (a) under sub-section (1) of section 209A, a statement, or (b) under sub-section 209A or section 212, an estimate or a revised estimate, of the advance tax payable by him, but does not pay any instalment in accordance therewith on the date or dates specified in section 211, he shall be deemed to be an assessee in default in respect of such instalment or instalments. (2) If any a....