নূতন করদাতা কর্তৃক অগ্রিম কর পরিশোধ

If the total income of any person who has not previously been subject to regular tax assessment under this Act exceeds taka: 6,00,000/- (six lakh) in the current income year, subject to the provisions of sub-section (2) of section 154, they shall, before the 15th (fifteenth) day of June of each financial year, submit to the Deputy Commissioner of Taxes a statement of their estimated total income and the advance tax payable by them, calculated in the manner prescribed under sub-section (1) of Section 155, and shall pay such tax within the dates of instalments specified in sub-section (2) of section 155, so as not to ensure it does not exceed the date of revised instalments under sub-section (5) of section 155.

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