Section 26B(1) in The Bengal Agricultural Income-Tax Act, 1944
(1)[If an assessee finds at any time before the date prescribed under sub-section (1) of section 26A that by reason of] [Words, figures and letter substituted by W.B. Act 16 of 1994.] his income of the period which would be the previous year for the immediately following assessment year being likely to be more or less than the income, on which the advance tax payable by him under section 26A has been computed 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] [Words substituted by W.B. Act 9 of 1981.] send to the Agricultural Income-tax Officer an estimate of-(i)the current total agricultural income and except in the case of a company, firm or other association of persons, also his total world 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.
