Payment of advance tax by assessee on his own accord.

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..... y 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 advance tax on the specified su .....

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..... tax in the remaining instalment or instalments, accordingly. (3) In this section, the expression "specified sum" means current income as estimated by the assessee. - Clause 406 of the Bill seeks .....

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