Rocky (PCC) (96 Points)
20 April 2009In advance tax : in a case of a person who has been already assessed by way of a regular assessment in respect of the total income of any previous year, the asse3ssing officer if he is of the opinion that such person is liable to pay advance tax can serve an order under section 210(3) requiring the assessee to pay advance tax .?
Please explain this with an example .............please .
thanks in advance
Regards
rocky
Sunil Liladhar Kotak
(Manager (F & A))
(2025 Points)
Replied 20 April 2009
In the case of a person who has been already assessed by way of regular assessment in respect of the total income of any previous year 59[***], the Assessing Officer, if he is of opinion that such person is liable to pay advance tax, may, at any time during the financial year but not later than the last day of February, by order in writing, require such person to pay advance tax calculated in the manner laid down in section 209, and issue to such person a notice of demand under section 156 specifying the instalment or instalments in which such tax is to be paid.
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
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