Section 404, Income-tax Act, 2025 — Conditions of liability to pay advance tax

Chapter XIX · Collection and Recovery of Tax

404Conditions of liability to pay advance tax.

Section 404 · Chapter XIX · C.—Advance payment of tax · page 486 of the Act

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 Rs. 10000 or more.

Other provisions that mention Section 404

Section 405
Section 406
Section 424
Section 425

Section 404 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.