India - Income Tax Act 2010 - Saarc

S. 210 I.T. ACT, 1961 1.792section (4) of] section 210 in the case of any such Hindu undivided family, compute(subject to the provisions of section 164) the advance tax at such rate or rates—(a) in a case where the total income of the latest previous year in respectof which the Hindu undivided family has been assessed by way ofregular assessment forms the basis of computation of advance tax, ifthe total income of any member of the family for the assessment yearrelevant to such latest previous year exceeds the maximum amountnot chargeable to income-tax in his case;(b) in a case where the total income of the previous year 19 [in respect ofwhich a return of income is furnished by the Hindu undivided familyunder section 139 or in response to a notice under sub-section (1) ofsection 142] forms the basis of computation of advance tax, if the totalincome of any member of the family for the assessment year relevantto such previous year exceeds the maximum amount not chargeableto income-tax in his case.Computation and payment of advance tax by assessee.20209A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.Original section was inserted by the Finance Act, 1978, w.e.f. 1-6-1978.]21[Payment of advance tax by the assessee of his own accord or in pursuance oforder of Assessing Officer.210. (1) Every person who is liable to pay advance tax under section 208(whether or not he has been previously assessed by way of regularassessment) shall, of his own accord, pay, on or before each of the due datesspecified in section 211, the appropriate percentage, specified in that section, ofthe advance tax on his current income, calculated in the manner laid down insection 209.(2) A person who pays any instalment or instalments of advance tax under subsection(1), may increase or reduce the amount of advance tax payable in theremaining instalment or instalments to accord with his estimate of his currentincome and the advance tax payable thereon, and make payment of the saidamount in the remaining instalment or instalments accordingly.(3) In the case of a person who has been already assessed by way of regularassessment in respect of the total income of any previous year 22 [***], theAssessing Officer, if he is of opinion that such person is liable to pay advance tax,may, at any time during the financial year but not later than the last day ofFebruary, by order in writing, require such person to pay advance tax calculated19. Substituted for “on the basis of which tax has been paid by the Hindu undivided familyunder section 140A” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.20. Omitted section 209A was amended by the Finance Act, 1979, w.e.f. 1-4-1979 and theFinance (No. 2) Act, 1980, w.e.f. 1-9-1980.21. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Earlier, it wasamended by the Finance Act, 1963, w.e.f. 1-4-1963, the Direct Taxes (Amendment) Act,1964, w.e.f. 6-10-1964, the Finance Act, 1969, w.e.f. 1-4-1969 and the Taxation Laws(Amendment) Act, 1970, w.e.f. 1-4-1971.22. Words “and who has not paid any advance tax under sub-section (1)” omitted by theFinance Act, 2002, w.e.f. 1-6-2002.