65. Computation of advance tax.-
(1) 1[The minimum amount of advance tax] payable by an assessee in a financial year shall be the amount equal to the tax payable on his total income of the latest income year as assessed on regular basis or provisionally, as the case may be, as reduced by the amount of tax required to be deducted or collected at source in accordance with the preceding provisions of this Chapter.
(2) The tax payable under sub-section (1) shall be calculated at the rates in force in respect of the financial year referred to therein.
1 Ins. by F.A. 2007
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