<s>[INST] In case of advance tax, when is assessee considered as assesse-in-default?​ [/INST] For the purpose of advance tax, an assessee will be considered as assesse-in-default if he:-

does not pay the advance tax on receiving the order from Income-tax officer as per the due dates, or
does not file an intimation in Form 28A before the instalment due date. </s>