Until now the Act authorize an assessing officer to send a demand for payment of advance tax to an existing assessee if he did pay his advance tax. Henceforth such demands would be possible in case of all assesses. In other words the assessing officer will now on raise demands every year based on last assessments and force assesses to pay such demands even before filing of return. To avoid such payments the assessee is required to furnish Form No. 28A for an estimate of income and tax thereon and shall be further required to pay tax in accordance with such estimate.