Income-tax Act : Conditions of liability to pay advance tax. Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Conditions of liability to pay advance tax.

1[208. Conditions of liability to pay advance tax Advance tax shall be payable during a financial year in every case where the amount of such tax payable by the assessee during that year, as computed in accordance with the provisions of this Chapter, is one thousand five hundred rupees or more.]