In December 2019, Java Bad received a notice to pay the estimated tax for year of assessment 2020 in monthly installments of RM15,000 each, beginning from 15 February 2020. The company revise the monthly installment at 6th installment amounting RM20,000. Again, the company revise the monthly installment at 9th installment amounting RM25,000 The revised installment scheme was complied with. The tax payable as per the return filed by Java Bhd turned out to be