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Assessee Exempt from Paying Advance Tax u/s 234B Due to Tax Deductible or Collectible at Source.

Interest u/s 234B - the assessee was not required to pay advance tax, as the advance tax payable by the tax payer is to be calculated, by reducing the tax on current income, by the amount of tax which would be “deductible or collectable“ at source - AT .....

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