Section 208 of the Income Tax Act

Income-tax Act, 2025: s.404

Section 208 of the Income-tax Act, 1961 corresponds to section 404 (Conditions of liability to pay advance tax) of the Income-tax Act, 2025.

Read section 404 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 208 is DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation (330 ITR 578), cited in 115 of the 202 judgments on BharatTax that turn on this section.

Leading authorities on Section 208

DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation
330 ITR 578 · 2011 · High Court
115
citing judgments

Interest under Section 234B is generally not leviable on non-residents whose income is subject to tax deduction at source under Section 195, provided the non-resident assessee did not induce short or non-deduction of TDS by the payer.

Principal CIT v. Reliance Capital Asset Management Limited (Bombay HC
400 ITR 217 · 2018 · High Court
28
citing judgments

An Assessing Officer (AO) must specifically record dissatisfaction with the assessee's claim for disallowance under Section 14A before applying Rule 8D for computation. The dissatisfaction of the CIT(A) or ITAT does not automatically make Rule 8D applicable.

DCIT v. Indian Oil Petronas Pvt. Ltd.
127 Taxmann.com 389 · 2021 · Reported
17
citing judgments

The Kolkata ITAT determined that the Supreme Court rulings in Tata Tea and Godrej & Boyce do not present contradictory principles regarding Section 115-O and Section 14A, holding that dividend income, though taxed under Section 115-O, is not part of the shareholder's total income under Section 10(33), but this does not absolve the taxpayer from disallowances under Section 14A.

CIT v. Tide Water Marine International Inc.
309 ITR 85 · 2009 · High Court
12
citing judgments

Interest under Section 234B is not leviable when the entire income of the assessee was deductible at source under Section 195. Provisions for advance tax under Sections 234B and 234C are not applicable if tax is deductible at source under Section 195.

Prime Securities Ltd. v. ACIT
333 ITR 464 · 2011 · High Court
8
citing judgments
139 (Madras), CIT, Meerut v. Prem Kumar
169 Taxmann 351 · 2008 · High Court
6
citing judgments
Prime Securities Ltd. v. Assistant Commissioner of Income Tax (Investigation)
20 Taxmann.com 757 · 2012 · High Court
5
citing judgments
Taxman 574 (Delhi), City Union Bank Ltd. v. Assistant Commissioner of Income Tax
116 Taxmann.com 139 · 2020 · High Court
4
citing judgments
Escorts Ltd. v. CIT
127 Taxmann 574 · 2003 · High Court
4
citing judgments

Judgments on Section 208

Commissioner of Income Tax vs. Reading and Bates Exploration

Appeal is disposed of accordingly

ITA/26/2002HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows: -

Section 2(45)Section 234Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

The Commissioner of Income Tax and Ors vs. Reding and Bates Exploration Co

Appeal is disposed of accordingly

ITA/16/2003HC Uttarakhand20 Jul 2004

Bench: Us Is As Follows:-

Section 191Section 208Section 209(1)(a)Section 209(1)(d)Section 234Section 234BSection 260A

Commissioner Income Tax vs. Halliburton of Shore Service

ITA/9/2001HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:- Questions: (1). Whether On The Facts & In The Circumstances Of The Case, The Ld. Itat Was Legally Justified In Holding That The Salary Paid To The Assessee For The Off Period Outside

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner of Income Tax vs. Reading and Bates Exploration

ITA/27/2002HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Com. Income Tax vs. Readingh and Bates

ITA/51/2002HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Halliburton of Shore Service

ITA/4/2001HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:- Questions: (1). Whether On The Facts & In The Circumstances Of The Case, The Ld. Itat Was Legally Justified In Holding That The Salary Paid To The Assessee For The Off Period Outside

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. M/S Reading and Bates Exploration Co

ITA/23/2001HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner of Income Tax vs. Reading and Bates Exploration

ITA/25/2002HC Uttarakhand20 Jul 2004

Bench: Us Are As Follows:- Question:

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. M/S Hughes Services

ITA/363/2000HC Uttarakhand09 Jul 2004

Bench: Us Are As Follows:-

Section 191Section 209(1)(a)Section 209(1)(d)Section 234Section 234BSection 260A

Commissioner Income Tax vs. Hillburton Offshore Services

ITA/106/2000HC Uttarakhand09 Jul 2004

Bench: Us Are As Follows:

Section 2(45)Section 234Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. M/S Hughes Services

ITA/362/2000HC Uttarakhand09 Jul 2004

Bench: Us Are As Follows:-

Section 191Section 209(1)(a)Section 209(1)(d)Section 234Section 234BSection 260A

Commissioner Income Tax vs. M/S Reading and Bates Exploration Co

Appeal is disposed of accordingly

ITA/28/2001HC Uttarakhand08 Jul 2004

Bench: Us Are As Follows: -

Section 2(45)Section 234BSection 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

The Commissioner of Income Tax Dehradun and Ors vs. Reading and Bates Exploration Co

ITA/539/2001HC Uttarakhand07 Jul 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

The Commissioner of Income Tax vs. M/S Hughes Service Pvt. Ltd

ITA/327/2000HC Uttarakhand06 Jul 2004

Bench: Us Are As Follows:-

Section 191Section 209(1)(a)Section 209(1)(d)Section 234Section 234BSection 260A

The Commissioner of Income Tax Dehradun and Ors vs. Reading and Bates Explorating Co

ITA/534/2001HC Uttarakhand01 Jul 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

The Commissioner of Income Tax vs. Saipem Spa As Agent of Mr. Strinati Antonio

ITA/315/2000HC Uttarakhand01 Jul 2004

Bench: Us Are As Follows:-

Section 191Section 209(1)(a)Section 209(1)(d)Section 234Section 234BSection 260A

Commissioner Income Tax vs. Halliburton Off Share Services

Appeal is disposed of accordingly

ITA/90/2000HC Uttarakhand30 Jun 2004

Bench: Us Are As Follows: -

Section 2(45)Section 234Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Hilliburton Offshore Services

ITA/101/2000HC Uttarakhand30 Jun 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Halliburton Offshores Service

ITA/162/2000HC Uttarakhand30 Jun 2004

Bench: Us Is As Follows:- Question: 1. Whether On The Facts & Circumstances Of The Case, The Ld.

Section 2(45)Section 234Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner of Income Tax, Bhopal vs. M/S. Shelly Products and Anr

In the result these appeals are allowed

CIVIL APPEAL No. 7501/1997Supreme Court08 May 2003

Bench: 2 Judges

Section 240Section 4(1)