Income Tax Act, 2025
Section 1: Subs. by Act 4 of 1988, s. 79, for section 210 (w.e.f. 11988).
1. Subs. by Act 4 of 1988, s. 79, for section 210 (w.e.f. 11988).
2. The words “and who has not paid any advance tax under sub-section (1)” omitted by Act 20 of 2002, s. 92 (w.e.f. 1
2002).
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1[211. Instalments of advance tax and due dates.—2[(1) Advance tax on the current income
calculated in the manner laid down in section 209 shall be payable by—
(a) all the assessees, other than the assessee referred to in clause (b), who are liable to pay the
same, in four instalments during each financial year and the due date of each instalment and
theamount of such instalment shall be as specified in the Table below:
TABLE
Due date of Amount payable
instalment
On or before the 15th Not less than fifteen per cent. of such advance
June tax.
On or before the 15th Not less than forty-five per cent. of such
September advance tax, as reduced by the amount, if any,
paid in the earlier instalment.
On or before the 15th Not less than seventy-five per cent. of such
December advance tax, as reduced by the amount of
amounts, if any, paid in the earlier instalment
or instalments.
On or before the 15th The whole amount of such advance tax, as
March reduced by the amount or amounts, if any, paid
in the earlier instalment or instalments;
(b) 3[an assessee who declares profits and gains in accordance with the provisions of
sub-section (1) of section 44AD or sub-section (1) of section 44ADA, as the case may be], to the
extent of the whole amount of such advance tax during each financial year on or before the 15th
March:
Provided that any amount paid by way of advance tax on or before the 31st day of March shall also be
treated as advance tax paid during the financial year ending on that day for all the purposes of this Act.]
(2) If the notice of demand issued under section 156 in pursuance of an order of the Assessing Officer
under sub-section (3) or sub-section (4) of section 210 is served after any of the due dates specified in
sub-section (1), the appropriate part or, as the case may be, the whole of the amount of the advance tax
specified in such notice shall be payable on or before each of such of those dates as fall after the date of
service of the notice of demand.]
212. [Estimate by assessee.] Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988),
s. 81 (w.e.f. 11988).
213. [Commission receipts.] Omitted by s.81, ibid. (w.e.f. 11988).
Advance tax on the current income
calculated in the manner laid down in section 209 shall be payable by—
all the assessees, other than the assessee referred to in clause
3[an assessee who declares profits and gains in accordance with the provisions of
sub-section
of section 44AD or sub-section
of section 44ADA, as the case may be], to the
extent of the whole amount of such advance tax during each financial year on or before the 15th
March:
Provided that any amount paid by way of advance tax on or before the 31st day of March shall also be
treated as advance tax paid during the financial year ending on that day for all the purposes of this Act.]
If the notice of demand issued under section 156 in pursuance of an order of the Assessing Officer
under sub-section
or sub-section
of section 210 is served after any of the due dates specified in
sub-section
Act, 1987 (4 of 1988),
s. 81 (w.e.f. 11988).
213. [Commission receipts.] Omitted by s.81, ibid. (w.e.f. 11988).