When assessee is deemed to be in default.

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..... e an assessee in default, if such person- (a) does not pay on the date specified in section 408, any instalment of the advance tax that he is required to pay by an order of the Assessing Officer und .....

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..... cted for "considered to be" to "deemed to be" - Clause 409 of the Bill seeks to provide for deeming an assessee to be in default for failure to pay advance tax as per the order of the Assessing Off .....

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