Income Tax Law
Income-tax Act, 2025 · CHAPTER XIX — Collection and recovery of tax
Section 404Conditions of liability to pay advance tax
Income-tax Act, 2025 (30 of 2025)
Advance tax shall be payable by the assessee during a financial year, where the amount of such tax payable during that year, as computed under this Part, is ₹ 10000 or more.