Section 410: Credit for advance tax

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

Credit for advance tax.

Any sum, other than a penalty or interest, paid by or recovered from an assessee as advance tax in pursuance of this Part shall be treated as a payment of tax in respect of the income of the tax year in which it was payable, and credit therefor shall be given to such assessee in the regular assessment.

Where this provision sits

Act	The Income-tax Act, 2025
Section	410
Marginal note	Credit for advance tax
Jurisdiction	Central
Status	In force as published by the source

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