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Advance payments of tax.

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..... tax, should be split up into two portions, one representing advance payment of income-tax and other representing advance payment of Union Surcharge and accounted for separately under distinct sub-heads "Advance payments of tax" subordinate to the minor heads "Income-tax" and Surcharge Union" respectively. As special Surcharge has been levied on Registered Firms under the Finance Act, 1969, the col .....

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