§404
Section 404 — Conditions of liability to pay advance tax
In plain terms: This section says when advance tax is payable: where the tax payable for the financial year, computed under the advance-tax rules, is ₹10,000 or more.
Advance tax shall be payable by the assessee during a Financial year, where the amount of such tax payable during that year, as computed under this Part, is Rs. 10000 or more.