66. Installments of advance tax.-

66.  Instalments  of  advance  tax.- 

Advance  tax  shall  be  payable  in  four  equal installments on the fifteenth day of September, December, March and June of the financial year for which the tax is payable:

¹[Provided that, if before the fifteenth day of May of the year, an assessment of the assessee is completed in respect of an income year, later than that on the basis of which the tax was computed under section 65, the assessee shall pay  in  one  instalment  on  the  specified  date  or  in  equal  instalments  on  the specified dates, if more than one falling after the date of the said assessment, the tax computed on the revised basis as reduced by the amount, if any, paid in accordance with the original computation].
 

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¹Ins. by F.O. 1985

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