Vidhi Codex

section 190

Deductionat source and advance payment.

The Income Tax Act 1961
Tax1961681 sections21 chapters
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Chapter XVII COLLECTION AND RECOVERY OF TAX A.—General

Statutory text
  1. (1) Notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year, the tax on such income shall be payable by deduction 2[or collection] at source 3[or by advance payment or by payment under sub-section (1A) of section 192], as the case may be, in accordance with the provisions of this Chapter.
  2. (2) Nothing in this section shall prejudice the charge of tax on such income under the provisions of sub-section (1) of section 4.

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