রিটার্ন দাখিলের তারিখে বা ইহার পূর্বে কর ও সারচার্জ পরিশোধ সংক্রান্ত

(1) Every person required to file a return under section 166, 172, 175, 191, 193, or 212 shall pay the payable tax and surcharge on or before the date of filing the return.

(2) The payable tax shall be calculated as A - B, where—

A = The tax payable by the taxpayer based on the return or as per the provisions of sub-section (5) of section 163, whichever is higher;

B = The tax paid at source or advance tax as per the provisions of Part 7.

(3) The amount paid under sub-section (1) shall be deemed to have been paid as the tax payable by the taxpayer after regular tax assessment.

(4) If any person, without reasonable cause, fails to pay the tax due under sub-section (1), they shall be deemed a defaulting taxpayer.

Comment :