Section 26B(3) in The Bengal Agricultural Income-Tax Act, 1944
(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 in his case, if his current total agricultural income is likely to exceed the amount specified in section 3, 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 on such of the dates applicable in his case as have not expired, by instalments which may be revised according to sub-section (2).
