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.

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.