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— official CBDT correspondence
Section 210 — Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 210 (Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer) of the Income-tax Act, 1961 corresponds to Section 406 and Section 407 of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 406 — Payment of advance tax by assessee on his own accord
- Section 407 — Payment of advance tax by assessee in pursuance of order of Assessing Officer
read both texts · §210 (1961) vs §406 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 210 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?
No — its subject matter continues in the Income-tax Act, 2025 as Section 406, Section 407.
What does Section 210 of the Income-tax Act, 1961 deal with?
Section 210 — "Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer", under CHAPTER XVII - COLLECTION AND RECOVERY OF TAX of the Income-tax Act, 1961.
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same chapter · chapter xvii - collection and recovery of tax · income-tax act, 1961
- Section 206CCA — Special provision for collection of tax at source for non-filers of income-tax return
- 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
- Section 214 — Interest payable by Government
- Section 215 — Interest payable by assessee
- Section 216 — Interest payable by assessee in case of under-estimate, etc.
frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281