Chapter XIX — Collection and Recovery of Tax
A. — General
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