Chapter XIX — Collection and Recovery of Tax
A comprehensive digital reference for Sections 390–402, the associated Rules (203–221), and Forms (121–150) of the Income Tax Act, 2025.
Part A — General
Part B — Deduction and Collection at Source
- 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
Rules
Rules 203–221 prescribe the detailed procedures, prescribed forms, timelines, and conditions for TDS/TCS compliance under Chapter XIX.
See all rules in the Rules folder.
Forms
Forms 121–150 are the statutory forms prescribed under the TDS rules — covering declarations, certificates, quarterly statements, and applications.
See all forms in the Forms folder.