March 6, 2018

Section – 215 : Interest payable by assessee

215. 59(1) Where, in any financial year, an assessee has paid advance tax under section 209A or section 212 on the basis of his own estimate (including revised estimate), and […]
March 6, 2018

Section – 214 : Interest payable by Government

214. (1) The Central Government shall pay simple interest at fifteen per cent per annum on the amount by which the aggregate sum of any instalments of advance tax paid […]
March 6, 2018

Section – 213 : Commission receipts

213. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
March 6, 2018

Section – 212 : Estimate by assessee

212. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
March 6, 2018

Section – 211 : Instalments of advance tax and due dates

211. 56[(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 […]
March 6, 2018

Section – 210 : Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer

210. (1) Every person who is liable to pay advance tax under section 208 (whether or not he has been previously assessed by way of regular assessment) shall, of his […]
March 6, 2018

Section – 209A : Computation and payment of advance tax by assessee

209A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]
March 6, 2018

Section – 209 : Computation of advance tax

209. (1) The amount of advance tax payable by an assessee in the financial year shall, subject to the provisions of sub-sections (2) and (3), be computed as follows, namely […]
March 6, 2018

Section – 208 : Conditions of liability to pay advance tax

208. Advance tax shall be payable during a financial year in every case where the amount of such tax payable by the assessee during that year, as computed in accordance […]
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