(1) Subject to the provisions of this section, subject to the provisions of sub-section (2), if the total income of a person in the last assessed income year exceeds 6 (six) lakh taka, advance tax on income shall be paid by the taxpayer in every current financial year and in such case, it shall be called “advance tax”

(2) Nothing in sub-section (l) shall apply to a taxpayer, if—

(a)   the taxpayer earns more than 8 (eight) lakhs from the cultivation of land only;

(b)   the total income referred to in sub-section (1) includes the following income, namely: -

(i) “capital gain”; or

(ii) “one-time income” means any income which is not expected to be earned in the current financial year in which advance tax is payable under this section.