What this means
Section 208 of IT Act 1961 (advance tax is payable if tax payable, after TDS, is ₹10,000 or more) is incorporated into Section 404 of IT Act 2025. The threshold condition is unchanged. Verify on the income-tax portal before filing.
Change type — Multiple sections merged
Multiple related provisions from the IT Act 1961 have been combined into a single section in the IT Act 2025. The practical effect on rates and thresholds is minimal — verify the consolidated provision before applying.
Effective date
This change takes effect from 1 April 2026 (Tax Year 2026-27 onwards). For income earned before 1 April 2026, the old Section 208 continues to apply under the transitional provisions of Section 536 of the IT Act 2025. Returns for FY 2025-26 (AY 2026-27) are filed under the IT Act 1961 — old section numbers apply.
Confidence: medium. This mapping is inferred from structural analysis — verify against the official IT Act 2025 text on incometaxindia.gov.in before relying on it.
Frequently asked questions
Where did Section 208 go in the Income Tax Act 2025?▾
Section 208 of the IT Act 1961 maps to 404 in the IT Act 2025, effective 1 April 2026. Section 208 of IT Act 1961 (advance tax is payable if tax payable, after TDS, is ₹10,000 or more) is incorporated into Section 404 of IT Act 2025. The threshold condition is unchanged. Verify on the income-tax portal before filing.
Does Section 208 still apply for FY 2025-26 (AY 2026-27)?▾
Yes. For income earned in FY 2025-26 (April 2025 to March 2026), the IT Act 1961 continues to apply — including Section 208. The IT Act 2025 (and its new section numbering) applies from Tax Year 2026-27 (income earned on or after 1 April 2026). Verify on the income-tax portal before filing.
What is the new section number for 208 in the IT Act 2025?▾
The new corresponding provision is 404 under the Income Tax Act 2025. Change type: Multiple sections merged. Multiple related provisions from the IT Act 1961 have been combined into a single section in the IT Act 2025. The practical effect on rates and thresholds is minimal — verify the consolidated provision before applying. Verify on the income-tax portal before filing.