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of <h1>Amendment to Section 210: Income Tax Officers can issue revised advance tax orders before February 15 based on new assessments.</h1> Section 210 of the Income Tax Act has been amended by the Finance Act, 1963. The amendment modifies subsection (3), allowing the Income Tax Officer to issue an amended order for advance tax payment if a regular or provisional assessment is made after the original order but before February 15 of the financial year. The assessee must pay the adjusted advance tax in one or more instalments on specified dates, calculated based on the total income from the new assessment, minus any amount already paid under the original order.
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