There is no advance tax collected by car manufacturer at the time of sale of car.Advance tax collected by Regn. authority at the time of registration is adjustable against your tax liability for the year.Suppose, your taxable income is Rs.1,000,000/- and tax @ 10% is 100,000/-Your employer has deducted 90,000 tax during the year. and tax paid at the time of registration of car is Rs.8,000/-, then your tax liability would be:Tax on taxable income Rs.100,000/-Ded. by employer Rs.(90,000/-)Car regn tax Rs.(8,000/-)Cash withdrawal tax Rs.(1,000/-)Tax on mobile phone Rs.(800/-)Tax payable with Return: Rs.200/-