Section mapper · Advance tax, interest, late fees and refunds
Section 208 of the Income-tax Act, 1961 is now
section 404 of the Income-tax Act, 2025
The ₹10,000 threshold that makes advance tax due.
- Was
s.208, Income-tax Act, 1961 (repealed)- Is now
s.404, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 404 keeps the trigger unchanged: advance tax is payable where the amount payable for the year works out to ₹10,000 or more.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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