Chapters23
- ¶Chapter 19 overview
- 390Deduction or collection at source and advance payment
- 391Direct payment
- 392Salary and accumulated balance due to an employee
- 393Tax to be deducted at source
- 394Collection of tax at source
- 395Certificates
- 396Tax deducted is income received
- 397Compliance and reporting
- 398Consequences of failure to deduct or pay or, collect or pay
- 399Processing
- 400Power of Central Government to relax provisions of this Chapter
- 401Bar against direct demand on assessee
- 402Interpretation
- 403Liability for payment of advance tax
- 404Conditions of liability to pay advance tax
- 405Computation of advance tax
- 406Payment of advance tax by assessee on his own accord
- 407Payment of advance tax by assessee in pursuance of order of Assessing Officer
- 408Instalments of advance tax and due dates
- 409When assessee is deemed to be in default
- 410Credit for advance tax
- 411When tax payable and when assessee deemed in default
- 412Penalty payable when tax in default
- 413Certificate by Tax Recovery Officer and Validity thereof
- 414Tax Recovery Officer by whom recovery is to be effected
- 415Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
- 416Other modes of recovery
- 417Recovery through State Government
- 418Recovery of tax in pursuance of agreements with foreign countries
- 419Recovery of penalties, fine, interest and other sums
- 420Tax clearance certificate
- 421Recovery by suit or under other law not affected
- 422Recovery of tax arrear in respect of non-resident from his assets
- 423Interest for defaults in furnishing return of income
- 424Interest for defaults in payment of advance tax
- 425Interest for deferment of advance tax
- 426Interest on excess refund
- 427Fee for default in furnishing statements
- 428Fee for default in furnishing return of income
- 429Fee for default relating to statement or certificate
- 430Fee for default relating to intimation of aadhaar number
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