<s>[INST] Who is responsible to file Form 28A? [/INST] In case  the Assessing Officer's estimation of current income is more than the assesse's estimate then the assessee is required to file an intimation in Form no. 28A giving estimate of income and advance tax.

The estimation is required to be filled and signed by a person who is authorized to sign a return of income.

In case of a registered firm, the firm has to submit the estimate of advance tax payable, if any.

The individual partners have also to submit an estimate of the advance tax payable by eachpartner including therein the share of income from the registered partnership firm.​

In case of an HUF, which has no member and whose total income of the previous year is likely to exceed the maximum amount not chargeable to income-tax then a declaration is required to be filed from all members.​ </s>