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 with the provisions of this Chapter, is ten thousand rupees or more.
Section 206CA Tax collection account number
Section 206CB Processing of statements of tax collected at source
Section 206CC Requirement to furnish Permanent Account Number by collectee
Section 207 Liability for payment of advance tax
Section 208 Conditions of liability to pay advance tax
Section 209 Computation of advance tax
Section 211 Instalments of advance tax and due dates