Advanced corporate and personal income tax collections have registered a positive growth in the second quarter against negative growth in the first, showing signs of a clear economic upturn. Finance Ministry sources told newsmen in New Delhi, corporate tax and personal income tax grew by 14.7 per cent and 1.7 per cent respectively in the second quarter ending September 15, 2009, against the negative growth of 3.7 per cent and a drastic fall of 44 per cent in the first quarter. However, 12 of the 50 largest corporate tax payers paid less advanced tax in the second quarter year-on-year. Advanced corporate tax for the second quarter stood at 44,010 crore rupees against 38,367 crore rupees in the year-ago quarter.In the first quarter ending June 15, 2009, it was 20,728 crore rupees compared to 21,515 crore rupees in the last year quarter.