Report No. 12
218. Order by Income-tax Officer.-
(1) Where a person has been previously assessed 'under this Act or under the Indian Income-tax Act, 1922 (11 of 1922), the Income-tax Officer may, on or after the 1st day of April in the financial year, by order in writing require him to pay to the credit of the Central Government, advance tax determined in accordance with the provisions of sections 215, 216 and 217 [section 18A(1)(a) as embodied in other sections].
[Section 18A(1)(a), main para., earlier half, part]
(2) The notice of demand issued under section 163  in pursuance of such order shall specify the instalments in which the advance tax is payable under section 219 [section 18A(1), (a) earlier half, part and 1st Proviso and section 18A(1) (b), and newly added provision, as embodied in the draft section relating to instalment].
[Section 18A(1)(a), main para., half, part) .
(3) If after the making of an order by the Income-tax Officer under this section and before the 15th day of February of the financial year an assessment of the assessee (or of the registered firm of which he is a partner) is completed in respect of a previous year later than that referred to in the order of the Income-tax Officer, the Income-tax Officer may make an amended order requiring the assessee to pay in one instalment on the specified date or in equal instalments on the specified dates, if more than one, falling after the date of the amended order, the advance tax computed on the revised basis as reduced by the amount, if any, paid in accordance with the original order; but if the amount already paid exceeds the advance tax determined on the revised basis, the excess shall be refunded.
[Section 18A(1)(a), 3rd proviso]