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Indian Income Tax Act, 2025   Chapter XIX ‐ C   Collection and Recovery of Tax Advance payment of tax   Section No. Particulars IT Act, 1961 Section No. if any 403   Liability for payment of advance tax 207 404   Conditions of liability to pay advance tax 208 405   Computation of advance tax 209 406   Payment of advance tax by assessee on his own accord 209A 407   Payment of advance tax by assessee in pursuance of order of Assessing Officer 210 408   Instalments of advance tax and due dates 211 409   When assessee is deemed to be in default 218 410   Credit for advance tax 219 BACK