Amendment of section 211

Q: When was Section 89 of the Finance Act enacted?

Section 89 of the Finance Act, cited as Finance Act 2016 89, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

In force As on 10 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 1 provision

Section 89 of the Finance Act, 2016 deals with amendment of section 211. Amendment of section 211. 89. 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 the current income calculated in the manner laid down in section 209 shall be payable by— ( The Act was enacted on 27 Jun 2016.

Amendment of section 211.
89. 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 the current income calculated in the manner laid down in section 209 shall be payable by—
(a) all the assessees, other than the assessee referred to in clause (b), who are liable to pay the same, in four instalments during each financial year and the 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 September Not less than forty-five per cent of such advance tax, as reduced by the amount, if any, paid in the earlier instalment.
On or before the 15th December Not less than seventy-five per cent of such advance tax, as reduced by the amount or 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 respect of an eligible business referred to in section 44AD, to the extent of the whole amount of such advance tax during each financial year on or before the 15th March:
Provided that any amount paid by way of advance tax on or before the 31st day of March shall also be treated as advance tax paid during the financial year ending on that day for all the purposes of this Act.".
Section 89, The Finance Act, 2016.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 1

s. 155 Amendment of section 89

Questions about Section 89

What does Section 89 of the Finance Act deal with?

Section 89 of the Finance Act is headed "Amendment of section 211". Amendment of section 211. 89. 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 the current income calculated in the manner laid down in section 209 shall be payable by— (

How do I find court cases under Section 89 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2016 89, section 89 Finance Act 2016, section 89 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 89 of the Finance Act, and has it changed?

Its own text turns on section 209 (Power of Central Government to issue directions, etc), section 211 (Power to make rules), Income-tax Act 211 (Instalments of advance tax and due dates), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 89 of the Finance Act enacted?

Section 89 of the Finance Act, cited as Finance Act 2016 89, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

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Eighth Schedule. Eighth Schedule19903 words
First Schedule. First Schedule8145 words
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70. Substitution of new section for section 1531931 words

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	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 September		Not less than forty-five per cent of such advance tax, as reduced by the amount, if any, paid in the earlier instalment.
	On or before the 15th December		Not less than seventy-five per cent of such advance tax, as reduced by the amount or 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 respect of an eligible business referred to in section 44AD, to the extent of the whole amount of such advance tax during each financial year on or before the 15th March:
		Provided that any amount paid by way of advance tax on or before the 31st day of March shall also be treated as advance tax paid during the financial year ending on that day for all the purposes of this Act.".