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Income_tax_2025

Section / Rule Number Content


390. Deduction or collection at source and advance payment.
391. Direct payment
392. Salary and accumulated balance due to an employee.
393. Tax to be deducted at source.
394. Collection of tax at source
395. Certificates
396. Tax deducted is income received.
397. Compliance and reporting
398. Consequences of failure to deduct or pay or, collect or pay.
399. Processing
400. Power of Central Government to relax provisions of this Chapter.
401. Bar against direct demand on assessee.
402. Interpretation
403. Liability for payment of Advance tax
404. Conditions of liability to pay Advance tax
405. Computation of Advance tax
406. Payment of advance tax by assessee on his own accord
407. Payment of advance tax by assessee in pursuance of order of Assessing officer.
408. When assessee is deemed to be in default
Credit for advance tax
When tax payable and when assessee deemed in default
Penalty payable when tax in default
Certificate by Tax Recovery Officer and validity thereof
Tax Recovery Officer by whom recovery is to be effected
Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Other modes of recovery
Recovery through State Government
Recovery of tax in pursuance of agreements with foreign countries.
Recovery of penalties, fine, interest and other sums.
Tax clearance certificate
Recovery by suit or under other law not affected
Recovery of tax arrear in respect of non-resident from his assets
Interest for defaults in payment of advance tax
Interest on excess refund
Fee for default in furnishing statements
Fee for default in furnishing return of income
Fee for default relating to statement or certificate
Fee for default relating to intimation of Aadhaar number

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