Payment of advance tax by assessee on his own accord.

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.... own accord. 406. (1) Every person, who is liable to pay advance tax under section 404 (whether or not he has been previously assessed by way of regular assessment) shall, on his own accord, pay ad....

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....ereon, and make payment of the said tax in the remaining instalment or instalments, accordingly. (3) In this section, the expression "specified sum" means current income as estimated by the a....