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of <h1>Advance Tax Payment Deadlines Under Sections 208 & 211; Taxpayer Rights to Estimate via Form No. 28A Explained</h1> Every individual liable to pay advance tax under Section 208 must do so by the due dates specified in Section 211. The Assessing Officer can issue an order under Section 210, requiring advance tax payment if the taxpayer was previously assessed for income tax. This order, issued by February's end, must specify the tax amount and payment installments. Taxpayers can submit a lower tax estimate using Form No. 28A, which cannot be rejected by authorities, or pay a higher tax based on their own calculations without notifying the Assessing Officer. Failure to comply may lead to legal recovery actions.
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