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Whether, for the purposes of payment of advance tax, depreciation should be taken on a pro-rata basis or lumped in the last quarter?

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Whether, for the purposes of payment of advance tax, depreciation should be taken on a pro-rata basis or lumped in the last quarter?

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For the purposes of payment of advance tax on fringe benefits, tax depreciation should be taken on a pro-rata basis for payment of advance FBT.

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