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of <h1>Income Tax Bill 2025 Clause 407 allows officers to order advance tax payments from assessed taxpayers</h1> The Income Tax Bill 2025's Clause 407 empowers Assessing Officers to order advance tax payments from previously assessed taxpayers, replacing Section 210(3)-(6) of the Income-tax Act 1961. The provision allows officers to issue written orders specifying advance tax amounts based on the higher of assessed or returned income. Key features include timing restrictions (orders must be issued before February's last day), taxpayer rights to estimate lower payments through formal intimation, and obligations to pay higher amounts if income increases. The clause provides procedural safeguards through written orders and notices of demand while enabling dynamic adjustments based on subsequent returns or assessments, balancing revenue collection with taxpayer protection.
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