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[Cites 0, Cited by 0] [Section 115WJ(4)] [Section 115WJ] [Entire Act]

Union of India - Subsection

Section 115WJ(4)(iii) in The Income Tax Act, 1961

(iii)one per cent. on an amount by which the advance tax paid on or before the 15th March of the financial year falls short of hundred per cent of the advance tax payable.