Advance Tax

Tax collected in advance on certain transactions (vehicle, property, utilities), usually adjustable against your final liability.

Explained Simply

Advance tax is collected at the time of a transaction — buying a car, purchasing property, paying a phone bill — before your final tax is worked out. Most advance tax is adjustable: you subtract it from what you owe when you file.
Educational definition, not legal advice. Verify against the statute text (Sections 147, 231–236) before acting.
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