| (a) | - | under section 209A or section 212 under-estimated the advance tax payable by him and thereby reduced the amount payable in either of the first two instalments; or |
| (b) | - | under section 213 wrongly deferred the payment of advance tax on a part of his income ; |
| (i) | - | in the case referred to in clause (a), for the period during which the payment was deficient, on the difference between the amount paid in each such instalment and the amount which should have been paid, having regard to the aggregate advance tax actually paid during the year; and |
| (ii) | .... To read the full section download the app from Google Play store
19 May 2026
Article, CA & Paid Assistant PositionsAggarwal Sarawagi and Co New Delhi CA View Details |
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