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Amendment of section 211.

Clause 87 - Bills - DIRECT TAXES - FINANCE BILL, 2016 - Clause 87 - 87. In section 211 of the Income-tax Act, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of June, 2016, namely:- (1) Advance tax on .....

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due date of each instalment and the amount of such instalment shall be as specified in the Table below: TABLE Due date of instalment Amount payable On or before the 15th June Not less than fifteen per cent. of such advance tax. On or before the 15th .....

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amounts, if any, paid in the earlier instalment or instalments. On or before the 15th March The whole amount of such advance tax, as reduced by the amount or amounts, if any, paid in the earlier instalment or instalments; (b) an eligible assessee in .....

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f March shall also be treated as advance tax paid during the financial year ending on that day for all the purposes of this Act. . Clause 87 of the Bill seeks to amend section 211 of the Income-tax Act relating to instalments of advance tax and due d .....

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