Chapter XIX - Collection and Recovery of Tax
Welcome to the TDS reference guide covering Sections 390–402 of the Income Tax Act, 2025.
Sections
- Chapter XIX - Collection and Recovery of Tax
- 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