Section 220(6) of the Income Tax Act

Income-tax Act, 2025: s.411

Section 220(6) falls under section 220 of the Income-tax Act, 1961, which corresponds to section 411 (When tax payable and when assessee deemed in default) of the Income-tax Act, 2025.

Read section 411 of the 2025 Act

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

51 judgments on BharatTax turn on Section 220(6).

Judgments on Section 220(6)