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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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  3. Chapter 19

Chapter 19

Collection and Recovery of Tax

41 sections (390–430)

  • 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
Chapter 18Appeals, Revision and Alternate Dispute ResolutionsChapter 20Refunds