Section 410 — Credit for advance tax: its source in the Income-tax Act, 1961

Section 410 (Credit for advance tax) of the Income-tax Act, 2025 corresponds to Section 219 (Credit for advance tax) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 219 — Credit for advance tax

read both texts · §219 (1961) vs §410 (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 410 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 219 of the Income-tax Act, 1961.

What does Section 410 of the Income-tax Act, 2025 deal with?

Section 410 — "Credit for advance tax", under CHAPTER XIX - Collection and recovery of tax of the Income-tax Act, 2025.

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same chapter · chapter xix - collection and recovery of tax · 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
Section 408 — Instalments of advance tax and due dates
Section 409 — When assessee is deemed to be in default
Section 411 — When tax payable and when assessee deemed in default
Section 412 — Penalty payable when tax in default
Section 413 — Certificate by Tax Recovery Officer and Validity thereof
Section 414 — Tax Recovery Officer by whom recovery is to be effected.

frequently looked up · income-tax act, 2025

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