Section mapper · Advance tax, interest, late fees and refunds
Section 219 of the Income-tax Act, 1961 is now
section 410 of the Income-tax Act, 2025
Credit for the advance tax you have already paid.
- Was
s.219, Income-tax Act, 1961 (repealed)- Is now
s.410, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 410 keeps the rule that advance tax paid is treated as payment of tax for the year and credited to you in the regular assessment.
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
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