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of <h1>Assessee deemed in default for failing advance tax instalments under section 211 without proper intimation</h1> An assessee is deemed to be in default under the Income Tax Act when they fail to pay advance tax instalments as required. Default occurs if the assessee does not pay any instalment by the specified date under section 211 that was ordered by the Assessing Officer under sections 210(3) or 210(4), and simultaneously fails to send intimation under section 210(5) by the due date, or does not pay advance tax based on their income estimate under section 210(6). This provision establishes the conditions that constitute default in advance tax payment obligations, triggering potential penalties and enforcement actions by tax authorities. The section has undergone multiple amendments since 1978, reflecting evolving tax compliance requirements and procedural modifications in advance tax payment mechanisms.
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