Section 35A(4) in The Assam Agricultural Income-Tax Act, 1939
(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.
