Section 210 of the Income Tax Act
Income-tax Act, 2025: ss.406, 407
Section 210 of the Income-tax Act, 1961 corresponds to section 406 (Payment of advance tax by assessee on his own accord) and section 407 (Payment of advance tax by assessee in pursuance of order of Assessing Officer) of the Income-tax Act, 2025.
Read section 406 of the 2025 ActRead section 407 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 210 is DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation (330 ITR 578), cited in 115 of the 88 judgments on BharatTax that turn on this section.
Leading authorities on Section 210
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.
Interest levied under Sections 234A, 234B, and 234C of the Income-tax Act is compensatory in nature, not penal. This interest is automatically imposed upon default in payment of advance tax.
A notice issued under Section 143(2) is a jurisdictional notice, and the absence of such a notice renders the assessment order invalid. Failure to issue a valid notice under Section 143(2) cannot be cured by subsequent actions or findings.
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.
An active Permanent Account Number (PAN) for a non-existent entity, post-amalgamation, does not justify reassessment proceedings against that entity. The revenue cannot rely on an active PAN to dilute established legal principles regarding the assessment of merged entities.
