Revision of advance tax demand u/s.210(3) of Income Tax Act.

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..... ction(s) Referred: 210(1) Statute: Income - Tax Act, 1961 Reference is invited to Board's instruction No.1209(F.No.400/59/78-ITCC) dated 7th October 1978 requiring the issue of advance tax noti .....

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..... re issued either because the assessees did not file the statements/estimates u/s.209 A or because the first instalment fell due on 15th June, 1978 and the advance tax notices were issued in accordance .....

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