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Charge of additional tax for failure to pay advance tax

(1) Where an assessee who was required to pay tax under sub-section (1) of section 53.- (a) fails to pay any instalment; or (b) fails to pay any instalment on or before the specified date; or (c) fails to pay the full amount payable by him, he shall, without prejudice to any other liability which he may incur under this Ordinance, be...


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