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 such person as is referred to in clause (a) of sub-section (1) of section 209A […]
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— (a) under section 209A or section 212 under-estimated the advance tax payable by him and […]
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.]
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