Home > Income Tax Act 2025 > Section-409Last Updated: Feb 18th 2025
Section-409 : When assessee is deemed to be in default
Learn to understand the section-409 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
1. Section-409 as per act
A person shall be deemed to be an assessee in default, if such person—
- does not pay on the date specified in section 408, any instalment of the advance tax that he is required to pay by an order of the Assessing Officer under section 407(1) and (4); or
- does not send to the Assessing Officer an intimation under section 407(8) on or before the date on which any such instalment as is not paid becomes due; or
- does not pay on the basis of his estimate of his current income, the advance tax payable by him under section 407(9),
in respect of such instalments
2. Help and useful links for Section-409
- Income Tax Help Center
- Income Tax Act 2025 Home
- Self Service (DIY) Income Tax Filing made Easy
- TDS, TCS, Advance, Self assessment Tax FAQs
- Advance Tax: What, When & How to Pay?