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Sales
Tax Act, 1990 |
Alternate dispute resolution |
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| SECTION : 147 Sub-Section (4), (5) Clause (a), (b), (c), (d) & (6) |
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| The proposed amendment seeks to change the date for quarterly payment of advance tax. Moreover, the tax payer has been allowed to file an estimate to the commissioner anytime before the last installment is due in case tax payment by him for the relevant tax year is likely to be less then the amount he is required to pay. |
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