Estimation of advance tax u/s 212(3A) Income - Tax Act, 1961.

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..... 212(3A) Statute: Income - Tax Act, 1961 As per the proviso to Section 212(3A) of the I.T. Act, 1961, the Commissioner of Income-tax is empowered to extend the date for furnishing the estimate u/s 21 .....

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..... ) are being dealt with by the Commissioners of Income-tax. It has, however, been observed that the collection of advance tax is the exclusive responsibility of the ITO (Collection) in the functional a .....

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