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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XIX COLLECTION AND RECOVERY OF TAX
B.—Deduction and collection at source
Section 401 of Income tax Act - Bar against direct demand on assessee
Section 392 of Income Tax Act - Salary and accumulated balance due to an employee
Section 393 of Income Tax Act - Tax to be deducted at source
Section 394 of Income Tax Act - Collection of tax at source
Section 395 of Income Tax Act - Certificates
Section 396 of Income Tax Act - Tax deducted is income received
Section 397 of Income Tax Act - Compliance and reporting
Section 398 of Income Tax Act - Consequences of failure to deduct or pay or, collect or pay
Section 399 of Income Tax Act - Processing
Section 400 of Income Tax Act - Power of Central Government to relax provisions of this Chapter
Section 402 of Income Tax Act - Interpretation
