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who are liable to pay advance tax, other than the assessee referred to in sub-section...shall pay the same on the current income calculated in the manner laid down in...

122 or 140(9); (b)   any other person referred to in section 140(13) or 205(4) in...referred to in Chapter VIII to which the provisions of section...

and gains of business or profession”. 26. (1) The incomes referred to in sub-section...head “Profits and gains of business or profession”. (2) The income under...

order in writing the amount of the loss as computed by him for the purposes of section...111(1) or Section 112 or 113(2) or 115(1), where— (a)   in...