Section mapper · Advance tax, interest, late fees and refunds
Section 220 of the Income-tax Act, 1961 is now
section 411 of the Income-tax Act, 2025
When tax becomes payable after a demand notice.
- Was
s.220, Income-tax Act, 1961 (repealed)- Is now
s.411(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 411(1) keeps the thirty days from service of the notice of demand — now a section 289 notice — and keeps the power to shorten that period with the Joint Commissioner’s approval where recovery is at risk.
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.156 → s.289 — Notice of demand — the bill the department sends you
- s.221 → s.412 — The penalty for staying in default on a demand
- s.245 → s.438 — When your refund is set off against an old demand