Income-tax Act, 1961 | Advance tax

Section 210 of the Income-tax Act, 1961: Payment of Advance Tax

Section 210 explains how an assessee pays advance tax voluntarily and how advance tax may be demanded by an Assessing Officer. It also provides for revising instalments when the estimate of current income changes.

Law applicability: Section 210 is presented here as part of the Income-tax Act, 1961, relevant to years governed by that Act. The Income-tax Act, 2025 takes effect from 1 April 2026; for tax year 2026-27 onward, consult the corresponding provisions of the new Act and the applicable Finance Act before relying on the older section numbers.

Meaning and scope of Section 210

Advance tax is income tax paid during the financial year on estimated current income, rather than entirely after the year ends. Under the 1961 Act, Section 207 sets out the general liability, Section 208 provides the threshold, Section 209 governs computation, Section 210 deals with payment, and Section 211 specifies instalment dates.

Explanation of Section 210(1) to 210(6)

Section 210(1): Payment on the assessee's own initiative

A person liable to pay advance tax under Section 208 must pay it without waiting for a demand notice, even if the person has not previously undergone regular assessment. Payment is based on estimated current income computed under Section 209 and the due dates and percentages in Section 211.

Section 210(2): Revision of remaining instalments

If estimated income rises or falls during the year, the assessee may increase or decrease the advance tax paid in subsequent instalments to match the revised estimate. Any applicable interest consequences must still be considered.

Section 210(3): Order of the Assessing Officer

Where a person has previously been regularly assessed, the Assessing Officer may issue a written advance-tax order during the financial year, not later than the last day of February, together with a demand notice under Section 156. The computation is made under Section 209.

Section 210(4): Amended order

Before 1 March, a later return or regular assessment may justify an amended advance-tax order. The revised demand applies to the instalments due after the amended order.

Section 210(5): Lower estimate than the order

If the assessee reasonably estimates a lower advance-tax liability than the amount stated in the Assessing Officer's order, the assessee may send the prescribed intimation and pay based on that lower estimate, subject to the statutory requirements.

Section 210(6): Higher estimate than the order

If the assessee estimates a higher liability than the amount ordered or previously intimated, the assessee must pay the appropriate additional advance tax by the last instalment due date under Section 211.

Advance-tax instalment schedule under Section 211 of the 1961 Act

Due dateCumulative advance tax payable
15 JuneAt least 15%
15 SeptemberAt least 45%
15 DecemberAt least 75%
15 March100%

These are the general instalments under Section 211 of the 1961 Act. Eligible presumptive-tax taxpayers covered by Sections 44AD or 44ADA generally pay 100% by 15 March. Check the law governing the relevant year.

Illustrative calculation

Suppose the estimated annual tax liability, after permitted tax-credit adjustments, is Rs. 80,000. The cumulative instalment targets under the general schedule are Rs. 12,000 by 15 June, Rs. 36,000 by 15 September, Rs. 60,000 by 15 December and Rs. 80,000 by 15 March. Amounts already paid count toward later cumulative targets.

Official resources

Original statutory material and amendment history

The uploaded page contained the six sub-sections and historical amendment notes. The material below is preserved as a reference transcription; verify the authoritative statutory text and year-specific amendments before legal use.

Read original Section 210 transcription and amendment notes
1(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 own accord, pay, on or before each of the due dates specified in section 211, the appropriate percentage, specified in that section, of the advance tax on his current income, calculated in the manner laid down in section 209. (2) A person who pays any instalment or instalments of advance tax under sub-section (1), may increase or reduce the amount of advance tax payable in the remaining instalment or instalments to accord with his estimate of his current income and the advance tax payable thereon, and make payment of the said amount in the remaining instalment or instalments accordingly. (3) In the case of a person who has been already assessed by way of regular assessment in respect of the total income of any previous year, 2 *** the Assessing Officer, if he is of opinion that such person is liable to pay advance tax, may, at any time during the financial year but not later than the last day of February, by order in writing, require such person to pay advance tax calculated in the manner laid down in section 209, and issue to such person a notice of demand under section 156 specifying the instalment or instalments in which such tax is to be paid. (4) If, after the making of an order by the Assessing Officer under sub-section (3) and at any time before the 1st day of March, a return of income is furnished by the assessee under section 139 or in response to a notice under sub-section (1) of section 142, or a regular assessment of the assessee is made in respect of a previous year later than that referred to in sub-section (3), the Assessing Officer may make an amended order and issue to such assessee a notice of demand under section 156 requiring the assessee to pay, on or before the due date or each of the due dates specified in section 211falling after the date of the amended order, the appropriate percentage, specified in section 211, of the advance tax computed on the basis of the total income declared in such return or in respect of which the regular assessment aforesaid has been made. (5) A person who is served with an order of the Assessing Officer under sub-section (3) or an amended order under sub-section (4) may, if in his estimation the advance tax payable on his current income would be less than the amount of the advance tax specified in such order or amended order, send an intimation in the prescribed form to the Assessing Officer to that effect and pay such advance tax as accords with his estimate, calculated in the manner laid down in section 209, at the appropriate percentage thereof specified in section 211, on or before the due date or each of the due dates specified in section 211 falling after the date of such intimation. (6) A person who is served with an order of the Assessing Officer under sub-section (3) or amended order under sub-section (4) shall, if in his estimation the advance tax payable on his current income would exceed the amount of advance tax specified in such order or amended order or intimated by him under sub-section (5), pay on or before the due date of the last instalment specified in section 211, the appropriate part or, as the case may be, the whole of such higher amount of advance tax as accords with his estimate, calculated in the manner laid down in section 209. ---------------------- 1 Subs. by Act 4 of 1988, s. 79, for section 210 (w.e.f. 1-4-1988). 2. The words "and who has not paid any advance tax under sub-section (1)" omitted by Act 20 of 2002, s. 92 (w.e.f. 1-6- 2002).