Section 35A in The Assam Agricultural Income-Tax Act, 1939
35A. Estimate by assessee.
(1)If an assessee, the required to pay advance tax under Section 35, estimates at any time before the last instalment of the advance tax is due in his case and finds that by reason of his income of the year, for which he is liable to pay advance tax being likely to be more or less than the income on which the advance tax payable by him under Section 35 or for any other reason, the advance tax payable by him would be more or less than the amount which he is so required to pay, he shall furnish to the Agricultural Income Tax Officer an estimate of-(i)the current total agricultural income; and(ii)the advance tax payable by him under this Act, and shall pay such amount of advance tax as accords with his estimate in equal instalments on such dates as may be prescribed.(2)The assessee may send a revised estimate of the advance tax payable by him on or before the date prescribed under Section 35 and adjust excess or deficiency in respect of any instalment or instalments.(3)Any person who has not been previously assessed under this Act shall in each financial year, before the date on which the last instalment of the advance tax is due to his case, if his current total agricultural income is likely to exceed the amount specified in Section 35, send to the Agricultural Income Tax Officer as estimate of-(i)the current total agricultural income; and(ii)the advance tax payable by him under the Act, and shall pay such amount of advance tax as accords with his estimate on such of the dates applicable in this case as have not expired, by instalments which may be revised according to sub-section (2).(4)After a regular assessment has been made under Section 20, any amount paid as advance tax in pursuance of Section 35 or of this section shall be deemed to have been paid towards the regular assessment, and where the amount of advance tax paid as aforesaid exceeds the amount payable under this regular assessment the excess shall be refunded to the assessee.Explanation. - In this section, the expression, "advance tax" means the agricultural income tax payable in advance in accordance with the provisions of Section 35 or of this section.(5)In the case of an assessee who has been already assessed by way of regular assessment in respect of total agricultural income of any previous year and who has not paid any advance tax under Section 35, the Agricultural Income Tax Officer, if he is of the opinion that such assessee is liable to pay advance tax, may at any time during the financial year but no later than last day of February, by an order in writing require such assessee to pay advance tax calculated on the total agricultural income of the latest previous year in respect of which the assessee has been assessed by way of regular assessment or the total agricultural income returned by the assessee in any return of agricultural income furnished by him for any subsequent year, whichever is higher, shall be taken and the agricultural income tax thereon shall be calculated at the rates in force in the financial year, and issue to such assessee a notice of demand under Section 23 specifying the instalment or instalments in which such tax is to be paid.(6)If after the making of an order by the Agricultural Income Tax Officer under sub-section (5) and at any time before the 1st day of March, a return of agricultural income is furnished under Section 19 or a regular assessment is made in respect of a previous year later than referred to in sub-section (5), the Agricultural Income Tax Officer may make an amended order and issue to such assessee a notice of demand under Section 23 requiring the assessee to pay, on or before the due date or each of the dates prescribed under Section 35 failing after the date of the amended order, the appropriate percentage so prescribed under Section 35, of the advance tax computed on the basis of the total agricultural income returned or in respect of which regular assessment aforesaid has been made.(7)An assessee who is served with an order by the Agricultural Income Tax Officer under sub-section (5) or on amended order under sub-section (6), may, if in his estimate the advance tax payable on his current income would be less than or more than the amount of advance tax specified in such order or amended order, send an intimation as provided in sub-section (1) to the Agricultural Income Tax Officer to that effect and pay such advance tax as accords with his estimation the instalment or instalments on or before the due date or each of the due dates prescribed under Section 35 falling after the date of such intimation.
