Income Tax Act, 2025
Section 6: Subs. by s. 77, ibid., for “under section 210” (w.e.f. 11988).
6. Subs. by s. 77, ibid., for “under section 210” (w.e.f. 11988).
7. Subs. by s. 77, ibid., for “on the basis of which tax has been paid by the Hindu undivided family under section 140A”
(w.e.f. 11988).
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209A. [Computation and payment of advance tax by assessee.] Omitted by the Direct Tax Laws
(Amendment) Act, 1987 (4 of 1988), s. 78 (w.e.f. 11988). Original section was inserted by the Finance
Act, 1978 (19 of 1978), s. 24 (w.e.f. 11978).
1[210. Payment of advance tax by the assessee of his own accord or in pursuance of order of
Assessing Officer.—(1) Every person who is liable to pay advance tax under section 208 (whether or not
he has been previously assessed by way of regular assessment) shall, of his own accord, pay, on or before
each of the due dates specified in section 211, the appropriate percentage, specified in that section, of the
advance tax on his current income, calculated in the manner laid down in section 209.
(2) A person who pays any instalment or instalments of advance tax under sub-section (1), may
increase or reduce the amount of advance tax payable in the remaining instalment or instalments to accord
with his estimate of his current income and the advance tax payable thereon, and make payment of the
said amount in the remaining instalment or instalments accordingly.
(3) In the case of a person who has been already assessed by way of regular assessment in respect of
the total income of any previous year, 2*** the Assessing Officer, if he is of opinion that such person is
liable to pay advance tax, may, at any time during the financial year but not later than the last day of
February, by order in writing, require such person to pay advance tax calculated in the manner laid down
in section 209, and issue to such person a notice of demand under section 156 specifying the instalment or
instalments in which such tax is to be paid.
(4) If, after the making of an order by the Assessing Officer under sub-section (3) and at any time
before the 1st day of March, a return of income is furnished by the assessee under section 139 or in
response to a notice under sub-section (1) of section 142, or a regular assessment of the assessee is made
in respect of a previous year later than that referred to in sub-section (3), the Assessing Officer may make
an amended order and issue to such assessee a notice of demand under section 156 requiring the assessee
to pay, on or before the due date or each of the due dates specified in section 211falling after the date of
the amended order, the appropriate percentage, specified in section 211, of the advance tax computed on
the basis of the total income declared in such return or in respect of which the regular assessment
aforesaid has been made.
(5) A person who is served with an order of the Assessing Officer under sub-section (3) or an
amended order under sub-section (4) may, if in his estimation the advance tax payable on his current
income would be less than the amount of the advance tax specified in such order or amended order, send
an intimation in the prescribed form to the Assessing Officer to that effect and pay such advance tax as
accords with his estimate, calculated in the manner laid down in section 209, at the appropriate
percentage thereof specified in section 211, on or before the due date or each of the due dates specified
in section 211 falling after the date of such intimation.
(6) A person who is served with an order of the Assessing Officer under sub-section (3) or amended
order under sub-section (4) shall, if in his estimation the advance tax payable on his current income would
exceed the amount of advance tax specified in such order or amended order or intimated by him under
sub-section (5), pay on or before the due date of the last instalment specified in section 211, the
appropriate part or, as the case may be, the whole of such higher amount of advance tax as accords with
his estimate, calculated in the manner laid down in section 209.]
Act, 1987 (4 of 1988), s. 78 (w.e.f. 11988). Original section was inserted by the Finance
Act, 1978 (19 of 1978), s. 24 (w.e.f. 11978).
1[210. Payment of advance tax by the assessee of his own accord or in pursuance of order of
Assessing Officer.—
Every person who is liable to pay advance tax under section 208 (whether or not
he has been previously assessed by way of regular assessment) shall, of his own accord, pay, on or before
each of the due dates specified in section 211, the appropriate percentage, specified in that section, of the
advance tax on his current income, calculated in the manner laid down in section 209.
A person who pays any instalment or instalments of advance tax under sub-section
In the case of a person who has been already assessed by way of regular assessment in respect of
the total income of any previous year, 2*** the Assessing Officer, if he is of opinion that such person is
liable to pay advance tax, may, at any time during the financial year but not later than the last day of
February, by order in writing, require such person to pay advance tax calculated in the manner laid down
in section 209, and issue to such person a notice of demand under section 156 specifying the instalment or
instalments in which such tax is to be paid.
If, after the making of an order by the Assessing Officer under sub-section
and at any time
before the 1st day of March, a return of income is furnished by the assessee under section 139 or in
response to a notice under sub-section
of section 142, or a regular assessment of the assessee is made
in respect of a previous year later than that referred to in sub-section
A person who is served with an order of the Assessing Officer under sub-section
or an
amended order under sub-section
may, if in his estimation the advance tax payable on his current
income would be less than the amount of the advance tax specified in such order or amended order, send
an intimation in the prescribed form to the Assessing Officer to that effect and pay such advance tax as
accords with his estimate, calculated in the manner laid down in section 209, at the appropriate
percentage thereof specified in section 211, on or before the due date or each of the due dates specified
in section 211 falling after the date of such intimation.
A person who is served with an order of the Assessing Officer under sub-section
or amended
order under sub-section
shall, if in his estimation the advance tax payable on his current income would
exceed the amount of advance tax specified in such order or amended order or intimated by him under
sub-section