Form 152 is prescribed for intimating the Assessing Officer under section 407(8) of the Income-tax Act that the notice of demand issued under section 289 for payment of advance tax, pursuant to an order under section 407(2) or section 407(5), is excessive, and for furnishing a revised estimate of income subject to advance tax.
https://www.incometaxindia.gov.in/documents/d/guest/form-152-faqs
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Shweta Verma
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