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Section 407 — Payment of advance tax by assessee in pursuance of order of Assessing Officer: its source in the Income-tax Act, 1961
Section 407 (Payment of advance tax by assessee in pursuance of order of Assessing Officer) of the Income-tax Act, 2025 consolidates Section 209, Section 210 and Section 211 of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 209 — Computation of advance tax
- Section 210 — Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
- Section 211 — Instalments of advance tax and due dates
read both texts · §209 (1961) vs §407 (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.
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