Instalments of advance tax and due dates

Estimate by assessee

Commission receipts

Interest payable by Government

Interest payable by assessee

Interest payable by assessee in case of under-estimate, etc

Interest payable by assessee when no estimate made

When assessee deemed to be in default

Credit for advance tax

When tax payable and when assessee deemed in default

Penalty payable when tax in default

Certificate to Tax Recovery Officer