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Section 409: When assessee is deemed to be in default

The Income-tax Act, 2025Central Act · Act 30 of 2025

When assessee is deemed to be in default.

A person shall be deemed to be an assessee in default, if such person—

(a) does not pay on the date specified in section 408, any instalment of the advance tax that he is required to pay by an order of the Assessing Officer under section 407(1) and (4); or

(b) does not send to the Assessing Officer an intimation under section 407(8) on or before the date on which any such instalment as is not paid becomes due; or

(c) does not pay on the basis of his estimate of his current income, the advance tax payable by him under section 407(9),

in respect of such instalment or instalments.

Where this provision sits

ActThe Income-tax Act, 2025
Section409
Marginal noteWhen assessee is deemed to be in default
JurisdictionCentral
StatusIn force as published by the source

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