Chapter XIX — COLLECTION AND RECOVERY OF TAX
COLLECTION AND RECOVERY OF TAX
Sub-sections
- Section 390 — Deduction or collection at source and advance payment
- Section 391 — Direct payment
- Section 392 — Salary and accumulated balance due to an employee
- Section 393 — Tax to be deducted at source
- Section 394 — Collection of tax at source
- Section 395 — Certificates
- Section 396 — Tax deducted is income received
- Section 397 — Compliance and reporting
- Section 398 — Consequences of failure to deduct or pay or, collect or pay
- Section 399 — Processing
- Section 400 — Power of Central Government to relax provisions of this Chapter
- Section 401 — Bar against direct demand on assessee
- Section 402 — Interpretation
- Section 403 — Liability for payment of advance tax
- Section 404 — Conditions of liability to pay advance tax
- Section 405 — Computation of advance tax
- Section 406 — Payment of advance tax by assessee on his own accord
- Section 407 — Payment of advance tax by assessee in pursuance of order of Assessing Officer
- Section 408 — Instalments of advance tax and due dates
- Section 409 — When assessee is deemed to be in default
- Section 410 — Credit for advance tax
- Section 411 — When tax payable and when assessee deemed in default
- Section 412 — Penalty payable when tax in default
- Section 413 — Certificate by Tax Recovery Officer and validity thereof
- Section 414 — Tax Recovery Officer by whom recovery is to be effected
- Section 415 — Stay of proceedings in pursuance of certificate and amendment or cancella-tion thereof
- Section 416 — Other modes of recovery
- Section 417 — Recovery through State Government
- Section 418 — Recovery of tax in pursuance of agreements with foreign countries
- Section 419 — Recovery of penalties, fine, interest and other sums
- Section 420 — Tax clearance certificate
- Section 421 — Recovery by suit or under other law not affected
- Section 422 — Recovery of tax arrear in respect of non-resident from his assets
- Section 423 — Interest for defaults in furnishing return of income
- Section 424 — Interest for defaults in payment of advance tax
- Section 425 — Interest for deferment of advance tax
- Section 426 — Interest on excess refund
- Section 427 — Fee for default in furnishing statements
- Section 428 — Fee for default in furnishing return of income, audited accounts and reports
- Section 429 — Fee for default relating to statement or certificate
- Section 430 — Fee for default relating to intimation of Aadhaar number
Related sections
- Chapter I — PRELIMINARY
- Chapter II — BASIS OF CHARGE
- Chapter III — INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
- Chapter IV — COMPUTATION OF TOTAL INCOME
- Chapter V — INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE
- Chapter VI — AGGREGATION OF INCOME
- Chapter VII — SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
- Chapter VIII — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
- Chapter IX — REBATES AND RELIEFS
- Chapter X — SPECIAL PROVISIONS RELATING TO A VOIDANCE OF TAX
- Chapter XI — GENERAL ANTI-A VOIDANCE RULE
- Chapter XII — MODE OF PAYMENT IN CERTAIN CASES, ETC.
- Chapter XIII — DETERMINATION OF TAX IN SPECIAL CASES
- Chapter XIV — TAX ADMINISTRATION
- Chapter XV — RETURN OF INCOME
- Chapter XVI — PROCEDURE FOR ASSESSMENT
- Chapter XVII — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
- Chapter XVIII — APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
- Chapter XX — REFUNDS
- Chapter XXI — PENALTIES
- Chapter XXII — OFFENCES AND PROSECUTION
- Chapter XXIII — MISCELLANEOUS
- Schedule I — CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA
- Schedule II — INCOME NOT TO BE INCLUDED IN TOTAL INCOME
- Schedule III — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
- Schedule IV — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON- RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
- Schedule V — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
- Schedule VI — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
- Schedule VII — PERSONS EXEMPT FROM TAX
- Schedule VIII — INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS
- Schedule IX — DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
- Schedule X — DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
- Schedule XI — PART A RECOGNISED PROVIDENT FUNDS
- Schedule XII — PART A MINERALS
- Schedule XIII — LIST OF ARTICLES OR THINGS
- Schedule XIV — INSURANCE BUSINESS
- Schedule XV — DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.
- Schedule XVI — PERMITTED MODES OF INVESTMENT OR DEPOSITS