Section 210

Order by Income-tax Officer

210. (1) Where a person has been previously assessed by way of regular assessment under this Act or under the Indian Income-tax Act, 1922, the Income-tax Officer may, on or after the 1st day of April in the financial year, by order in writing, require him to pay to the credit of the Central Government advance tax determined in accordance with the provisions of Sections 207, 208 and 209.

(2) The notice of demand issued under Section 156 in pursuance of such order shall specify the instalments in which the advance-tax is payable under Section 211.

²[(3) If, after the making of an order by the Income-tax Officer under this section and ³[at any time before the date which is fifteen days prior to the date on which the last instalment of advance tax is payable by the assessee under sub-section (1) of section 211] ⁴[tax is paid by the assessee under section 140A, or] a regular assessment or a provisional assessment under section 141 of the assessee (or of the registered firm of which he is a partner) is made in respect of a previous year later than that referred to in the order of the Income-tax Officer, the Income-tax Officer may make an amended order requiring the assessee to pay in one instalment on the specified dates, or in equal instalments on the specified dates, if more than one, falling after the date of the amended order, the advance-tax computed on the basis of the total income ⁵[on which tax has been paid under section 140A or in respect of which the regular assessment or the provisional assessment aforesaid has been made] as reduced by the amount, if any, paid in accordance with the original order]

[As amended by Finance Act, 1969]