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of <h1>Income Tax Bill 2025 Clause 409 defines when taxpayers default on advance tax payment obligations</h1> The Income Tax Bill 2025's Clause 409 establishes when an assessee is deemed in default for advance tax obligations. An assessee is deemed in default if they: fail to pay advance tax instalments as ordered by the Assessing Officer by specified dates; do not send required intimations regarding revised estimates to the Assessing Officer; or fail to pay advance tax based on their own income estimates. This provision mirrors Section 218 of the Income Tax Act 1961 but features clearer drafting with separate sub-clauses for each default trigger. The clause ensures compliance with advance tax obligations through both substantive payment requirements and procedural communication duties, maintaining continuity in tax administration while modernizing enforcement mechanisms.
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