Section 35A(3) in The Assam Agricultural Income-Tax Act, 1939
(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).
