Section mapper · Advance tax, interest, late fees and refunds
Section 211 of the Income-tax Act, 1961 is now
section 408 of the Income-tax Act, 2025
Advance tax instalments and their due dates.
- Was
s.211, Income-tax Act, 1961 (repealed)- Is now
s.408(1) and (2), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 408(1) keeps the four-instalment ladder for most taxpayers, and 408(2) keeps the single-instalment rule for those on the presumptive scheme.
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.
Sections people look up next
- s.207 → s.403 — Who has to pay advance tax
- s.208 → s.404 — The ₹10,000 threshold that makes advance tax due
- s.234C → s.425 — Interest for missing an advance tax instalment