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<h1>Income-tax Act Update: Section 210 Amended; New Timeline for Compliance Before Last Advance Tax Instalment.</h1> Section 210 of the Income-tax Act has been amended by the Finance Act, 1969. In sub-section (3), the timeline for compliance has been revised. The previous deadline of 'before the 15th day of February of the financial year' is replaced with 'at any time before the date which is fifteen days prior to the date on which the last instalment of advance tax is payable by the assessee' as specified under sub-section (1) of section 211.