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of the regular income of such tax year has been applied as per provisions of section...341 or accumulated under section 342 for charitable or...

assessee in default, if such person— (a)   does not pay on the date specified in section...advance tax that he is required to pay by an order of the Assessing Officer under...

operations, any income becomes payable to a non-resident, the provisions of this section...person (“first mentioned person”), by means of any transfer referred to in...

court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section...Board for Advance Rulings shall be deemed to be a judicial proceeding under...