March 6, 2018

Section – 217 : Interest payable by assessee when no estimate made

62217. (1) Where, on making the regular assessment, the Assessing Officer finds— (a) that any […]
March 6, 2018

Section – 216 : Interest payable by assessee in case of under-estimate, etc

216. Where, on making the regular assessment, the Assessing Officer finds that any assessee has— […]
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 […]
March 6, 2018

Section – 214 : Interest payable by Government

214. (1) The Central Government shall pay simple interest at fifteen per cent per annum […]
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 […]
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 […]
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 […]
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