Credit for advance tax.
219. Any sum, other than a penalty or interest, paid by or recovered from an
assessee as advance tax in pursuance of this Chapter shall be treated as a
payment of tax in respect of the income of the period which would be the
previous year for an assessment for the assessment year next following the
financial year in which it was payable, and credit therefor shall be given to
the assessee in the regular assessment.
73[***]