62217. (1) Where, on making the regular assessment, the Assessing Officer finds— (a) that any such person as is referred to in clause (a) of sub-section (1) of section 209A […]
216. Where, on making the regular assessment, the Assessing Officer finds that any assessee has— (a) under section 209A or section 212 under-estimated the advance tax payable by him and […]
215. 59(1) Where, in any financial year, an assessee has paid advance tax under section 209A or section 212 on the basis of his own estimate (including revised estimate), and […]
214. (1) The Central Government shall pay simple interest at fifteen per cent per annum on the amount by which the aggregate sum of any instalments of advance tax paid […]
211. 56[(1) Advance tax on the current income calculated in the manner laid down in section 209 shall be payable by— (a) all the assessees, other than the assessee referred […]
210. (1) Every person who is liable to pay advance tax under section 208 (whether or not he has been previously assessed by way of regular assessment) shall, of his […]
209A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]