​​​As per Section 208 of t​he Income Tax Act,

• Every person (individual, firm, company, etc.)
• whose estimated tax liability for the year (i.e., for the year in progress such as FY 2021-22, FY 2022-23,  etc.)
• after TDS (i.e., TDS which is deducted for the person by its payers/clients/banks, etc.)
• Is Rs. 10,000 or more
• shall pay its tax for the year in advance during the same financial year
• Such tax shall be paid in instalments
• Individuals, having only salary income are not required to pay advance tax as the liability to deduct and deposit tax is on the employer making such payment in the form of TDS​

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