Section 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer

Taxpayers must pay advance tax in installments with adjustment options based on revised income estimates under Section 210

Section 210 of the Income-tax Act, 1961 governs advance tax payment obligations. Persons liable under section 208 must pay advance tax installments on specified due dates based on current income calculations per section 209. Taxpayers may adjust subsequent installments based on revised income estimates. The Assessing Officer can order advance tax payment for previously assessed persons by February end, issuing demand notices specifying installment schedules. If returns are filed or assessments made after such orders, amended orders may be issued requiring payment of appropriate percentages on remaining due dates. Taxpayers served with assessment orders may send intimations if they estimate lower liability and pay accordingly, or must pay higher amounts if their estimates exceed the ordered amount, with final payments due by the last installment date.