Section 223 of Income-tax Rules, 2026 – Estimate of advance tax under section 407(8)

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Section 223: Estimate of advance tax under section 407(8)

Estimate of advance tax under section 407(8).

223. The intimation, which an assessee has to send to the Assessing Officer under section 407(8), shall be in Form No. 152.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.