Section 211 of Income-tax Act, 1961: Advance Tax Instalments and Due Dates

Section 211 prescribed the instalments and due dates for payment of advance tax under the Income-tax Act, 1961. From 1 April 2026, the Income-tax Act, 2025 is the governing enactment for current tax years, and the corresponding provision for advance-tax instalments and due dates is Section 408.

Current law update: For current tax years governed by the Income-tax Act, 2025, Section 408 provides the instalment schedule. The ordinary four-instalment pattern remains 15%, 45%, 75% and 100% by 15 June, 15 September, 15 December and 15 March respectively.

What was Section 211 of the Income-tax Act, 1961?

Section 211 - Instalments of advance tax and due dates: The provision specified when advance tax calculated under Section 209 had to be paid and the cumulative percentage payable by each statutory due date.

Advance tax due dates under Section 211

For assessees liable to pay advance tax, other than the specified presumptive-taxation assessees dealt with separately by the section, advance tax was payable in four instalments during the financial year.

Due date	Cumulative amount payable
On or before 15 June	Not less than 15% of the advance tax.
On or before 15 September	Not less than 45% of the advance tax, reduced by the amount already paid in the earlier instalment.
On or before 15 December	Not less than 75% of the advance tax, reduced by amounts already paid in earlier instalments.
On or before 15 March	The whole amount of the advance tax, reduced by amounts already paid in earlier instalments.

Presumptive taxation under the 1961 Act

Section 211 provided a different payment schedule for an assessee declaring profits and gains in accordance with Section 44AD(1) or Section 44ADA(1). Such an assessee was required to pay the whole amount of advance tax on or before 15 March of the financial year.

Any amount paid by way of advance tax on or before 31 March was treated as advance tax paid during the financial year ending on that date for the purposes of the 1961 Act.

Notice of demand served after an instalment date

Under Section 211(2), where a notice of demand under Section 156 pursuant to an Assessing Officer's order under Section 210 was served after one or more advance-tax due dates, the appropriate part, or the whole amount as applicable, became payable on the due dates falling after service of that notice.

Current Section 408 of the Income-tax Act, 2025

Section 408 now governs instalments of advance tax and their due dates. Assessees liable to advance tax, other than the category covered by Section 408(2), pay advance tax on current income calculated under Section 405 in four instalments.

Due date under Section 408	Amount payable
On or before 15 June	Not less than 15% of advance tax.
On or before 15 September	Not less than 45%, reduced by any amount paid in the earlier instalment.
On or before 15 December	Not less than 75%, reduced by amounts paid in earlier instalments.
On or before 15 March	The whole amount, reduced by amounts paid in earlier instalments.

Presumptive income and Section 408(2)

Under the Income-tax Act, 2025, an assessee declaring profits and gains under the presumptive provisions referred to in Section 58(2), Table, serial number 1 or 3, is required by Section 408(2) to pay the whole amount of advance tax on current income on or before 15 March.

Section 408(3) further provides that an amount paid as advance tax on or before 31 March is treated as advance tax paid during the financial year ending on that day.

Related current advance-tax provisions

Subject	Income-tax Act, 1961	Income-tax Act, 2025
Liability for advance tax	Sections 207 and 208	Sections 403 and 404
Computation of advance tax	Section 209	Section 405
Payment on assessee's own accord	Section 210	Section 406
Assessing Officer's order	Section 210	Section 407
Instalments and due dates	Section 211	Section 408

Applicability: Section 211 remains relevant for matters governed by the Income-tax Act, 1961 and applicable transition or savings provisions. For current matters, the relevant tax year and the Income-tax Act, 2025 should be checked before applying the advance-tax provisions.

Official references

Income Tax Department - Section 211, Income-tax Act, 1961

Income Tax Department - Income-tax Act, 2025

Income Tax Department - Tax Services and Current Income-tax Provisions

The applicable provision should be verified for the relevant financial year, tax year, Finance Act, rules and statutory transition provisions.