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Section 208: Conditions of liability to pay advance tax

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Conditions of liability to pay advance tax.

Advance tax shall be payable during a financial year in every case where the amount of such tax payable by the assessee during that year, as computed in accordance with the provisions of this Chapter, is ten thousand rupees or more.

Where this provision sits

ActThe Income-tax Act, 1961
Section208
Marginal noteConditions of liability to pay advance tax
JurisdictionCentral
StatusRepealed
Judgments citing it1

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