Advance Income Tax that a buyer pays (only valid for filers) or when registering or transferring a car which is registered not beyond 60 months i.e. 5 years is supposed to be claimed. This amount is not refundable but in lieu is adjusted in your annual tax amount upon presenting the official receipt of transfer or registration.
For e.g your official yearly income is 2 million and income tax you are supposed to pay @7% is 1.40 lakhs. But you paid 20 thousand advance tax on car transfer, you will deposit 140-20=120 and present proof of the 20 you paid in official receipt. So that is deducted from your actual amount to be deposited.
Advance Tax paid is not a part of the car's cost. So I don't know why investors and dealers add it. It's their problem if they have paid it
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