Income-tax Act, 1961
Section - 211 - Instalments of advance tax and due dates
Instalments of advance tax and due dates.211. (1) Advance tax on the current income calculated in the manner laid down in section 209 shall be payable by-
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| (a) | - | all the assessees, other than the assessee referred to in clause (b), who are liable to pay the same, in four instalments during each financial year and the due date of each instalment and the amount of such instalment shall be as specified in the Table below: |
| Due date of instalment | Amount payable |
| On or before the 15th June | Not less than fifteen per cent of such advance tax. |
| On or before the 15th September | Not less than forty-five per cent of such advance tax, as reduced by the amount, if any, paid in the earlier instalment. |
| On or before the 15th December | Not less than seventy-five per cent of such advance tax, as reduced by the amount or amounts .... To read the full section download the app from Google Play store
22 September 2026
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