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<h1>Individuals Default on Tax if Instalments or Intimations Are Missed per Income Tax Bill 2025, Clause 409.</h1> A person is deemed an assessee in default under Clause 409 of the Income Tax Bill, 2025, if they fail to pay any instalment of advance tax by the specified date per the Assessing Officer's order under section 407(1) and (4). Additionally, default status applies if the person does not send the required intimation to the Assessing Officer under section 407(8) by the due date or fails to pay advance tax based on their income estimate under section 407(9).