3. If you are liable to pay advance tax under Section 35 and have failed to pay such tax or the advance tax paid by you under Section 35A is less than seventy five per-centum of the tax assessed, you will be liable to pay interest under the provisions of Section 35C.

{
    "act_title": "The Assam Agricultural Income-Tax Rules, 1939",
    "act_slug": "the-assam-agricultural-income-tax-rules-1939-1939",
    "section_label": "Section",
    "section": {
        "number": "35",
        "title": "3. If you are liable to pay advance tax under Section 35 and have failed to pay such tax or the advance tax paid by you under Section 35A is less than seventy five per-centum of the tax assessed, you will be liable to pay interest under the provisions of Section 35C.",
        "chapter": null,
        "content": "Agricultural Income Tax Officer\nForm No. (VII)\nForm No. (VII)\n[See Rule 29(iii)]\n[See Rule 29(iii)]\nIntimation to the Assessing Officer under sub-section (7) of Section 35-A regarding notice of demand under Section 23 of the Assam Agricultural Income Tax Act, 1939 for payment of advance tax under Section 35A(5)/35 A (6)\nIntimation to the Assessing Officer under sub-section (7) of Section 35-A regarding notice of demand under Section 23 of the Assam Agricultural Income Tax Act, 1939 for payment of advance tax under Section 35A(5)/35 A (6)\nDated.........\nThe Agricultural Income Tax Officer, Assam,\nGuwahati............\nRef: Notice of demand under Section 23 of the Assam Agricultural Income Tax Act, 1939 for payment of Agricultural Income Tax under Section 35A(5)/35A(6) in the case of for assessment year 19 ....",
        "footnote": "",
        "is_definition": false,
        "sort_order": 40
    },
    "prev_section": "2",
    "next_section": "23"
}