When assessee deemed to be in default.218.
If any assessee does not pay on the date specified in sub-section (1) of section 211
, any instalment of the advance tax
that he is required to pay by an order of the Assessing Officer
under sub-section (3) or sub-section (4) of section 210
and does not, on or before the date on which any such instalment as is not paid becomes due, send to the Assessing Officer an intimation under sub-section (5) of section 210
or does not pay on the basis of his estimate of his current income
the advance tax
payable by him under sub-section (6) of section 210
, he shall be deemed to be an assessee in default in respect of such instalment or instalments.