Section 220 of the Income Tax Act
Income-tax Act, 2025: s.411
Section 220 of the Income-tax Act, 1961 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.
518 judgments on BharatTax turn on Section 220.