Chapter XIX: Collection And Recovery Of Tax

Chapter XIX : Collection And Recovery Of Tax

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XIX" is related to "Collection And Recovery Of Tax".

1. "Chapter XIX" as per act

List of new section codes and a short description of each section.

Section	Description of Section	Section Details
1	Deduction or collection at source and advance payment.	Section-390
2	Direct payment.	Section-391
3	Salary and accumulated balance due to an employee.	Section-392
4	Tax to be deducted at source.	Section-393
5	Collection of tax at source.	Section-394
6	Certificates.	Section-395
7	Tax deducted is income received.	Section-396
8	Compliance and reporting.	Section-397
9	Consequences of failure to deduct or pay or, collect or pay.	Section-398
10	Processing.	Section-399
11	Power of Central Government to relax provisions of this Chapter.	Section-400
12	Bar against direct demand on assessee.	Section-401
13	Interpretation.	Section-402
14	Liability for payment of advance tax.	Section-403
15	Conditions of liability to pay advance tax.	Section-404
16	Computation of advance tax.	Section-405
17	Payment of advance tax by assessee on his own accord.	Section-406
18	Payment of advance tax by assessee in pursuance of order of Assessing Officer.	Section-407
19	Instalments of advance tax and due dates.	Section-408
20	When assessee is deemed to be in default.	Section-409
21	Credit for advance tax.	Section-410
22	When tax payable and when assessee deemed in default.	Section-411
23	Penalty payable when tax in default.	Section-412
24	Certificate by Tax Recovery Officer and Validity thereof.	Section-413
25	Tax Recovery Officer by whom recovery is to be effected.	Section-414
26	Stay of proceedings in pursuance of certificate and amendment or cancellation thereof.	Section-415
27	Other modes of recovery.	Section-416
28	Recovery through State Government.	Section-417
29	Recovery of tax in pursuance of agreements with foreign countries.	Section-418
30	Recovery of penalties, fine, interest and other sums.	Section-419
31	Tax clearance certificate.	Section-420
32	Recovery by suit or under other law not affected.	Section-421
33	Recovery of tax arrear in respect of non-resident from his assets.	Section-422
34	Interest for defaults in furnishing return of income.	Section-423
35	Interest for defaults in payment of advance tax.	Section-424
36	Interest for deferment of advance tax.	Section-425
37	Interest on excess refund.	Section-426
38	Fee for default in furnishing statements.	Section-427
39	Fee for default in furnishing return of income.	Section-428
40	Fee for default relating to statement or certificate.	Section-429
41	Fee for default relating to intimation of aadhaar number.	Section-430