( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH

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TAXATION OF ADVANCE INCOME TAX IN INDIA.

    2 Author(s):  DR. RENU SOBTI, DR. JAGBIR SINGH KADYAN

Vol -  12, Issue- 9 ,         Page(s) : 250 - 259  (2021 ) DOI : https://doi.org/10.32804/IRJMSH

Abstract

This paper reviews the system and procedure of payment of advance income tax in India. It highlights the incomes and the assessees who are chargeable to pay the advance income tax in India under the existing Income tax Act 1961. The various due dates and the penalties associated with the payment of advance tax are discussed along with the procedure of payment of advance tax electronically.

www.India.gov.in
Institute of Chartered Accountants of India (2011). Taxation. ISBN 978-81-8441-290-1.
Taxman Publication, Corporate tax planning, by Dr.Vinod Singhania  

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