Under section 407 of the Income-tax Act, 2025, which authority may pass an order requiring a person to pay advance tax, not later than the last day of February of the financial year?

Section 407 of the Income-tax Act, 2025 empowers the Assessing Officer, if of the opinion that a person is liable to pay advance tax, to pass an order requiring payment, at any time during the financial year but not later than the last day of February. The order is followed by a notice of demand. The Tax Recovery Officer is a tempting choice, but that officer recovers tax already demanded and does not compute advance tax.