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Chapter 17: COLLECTION AND RECOVERY OF TAX

Income Tax Act • Direct Tax

Acts in this Chapter (111)

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190 Deduction at source and advance payment
0 sections 0 rules
191 Direct payment
0 sections 0 rules
192 Salary
0 sections 0 rules
192A Payment of accumulated balance due to an employee
0 sections 0 rules
193 Interest on securities
0 sections 0 rules
194 Dividends
0 sections 0 rules
194A Interest other than "Interest on securities"
0 sections 0 rules
194B Winnings from lottery or crossword puzzle
0 sections 0 rules
194BA Winnings from online games
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194BB Winnings from horse race
0 sections 0 rules
194C Payments to contractors and sub-contractors
0 sections 0 rules
194D Insurance commission
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194DA Payment in respect of life insurance policy
0 sections 0 rules
194E Payments to non-resident sportsmen or sports associations
0 sections 0 rules
194EE Payments in respect of deposits under National Savings Scheme, etc.
0 sections 0 rules
194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
0 sections 0 rules
194G Commission, etc., on the sale of lottery tickets.
0 sections 0 rules
194H Commission or brokerage
0 sections 0 rules
194I Rent
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194IA Payment on transfer of certain immovable property other than agricultural land
0 sections 0 rules
194IB Payment of rent by certain individuals or Hindu undivided family.
0 sections 0 rules
194IC Payment under specified agreement
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194J Fees for professional or technical services
0 sections 0 rules
194K Income in respect of units
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194L Payment of compensation on acquisition of capital asset
0 sections 0 rules
194LA Payment of compensation on acquisition of certain immovable property
0 sections 0 rules
194LB Income by way of interest from infrastructure debt fund
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194LBA Certain income from units of a business trust
0 sections 0 rules
194LBB Income in respect of units of investment fund.
0 sections 0 rules
194LBC Income in respect of investment in securitisation trust.
0 sections 0 rules
194LC Income by way of interest from Indian company
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194M Payment of certain sums by certain individuals or Hindu undivided family.
0 sections 0 rules
194N Payment of certain amounts in cash.
0 sections 0 rules
194O Payment of certain sums by e-commerce operator to e-commerce participant.
0 sections 0 rules
194P Deduction of tax in case of specified senior citizen
0 sections 0 rules
194Q Deduction of tax at source on payment of certain sum for purchase of goods
0 sections 0 rules
194R Deduction of tax on benefit of perquisite in respect of business or profession.
0 sections 0 rules
194S Payment on transfer of virtual digital asset
0 sections 0 rules
194T payment to partners of firms
0 sections 0 rules
195 Other sums
0 sections 0 rules
195A Income payable "net of tax"
0 sections 0 rules
196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
0 sections 0 rules
196A Income in respect of units of non-residents
0 sections 0 rules
196B Income from units
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196C Income from foreign currency bonds or shares of Indian company
0 sections 0 rules
196D Income of Foreign Institutional Investors from securities
0 sections 0 rules
197 Certificate for deduction at lower rate
0 sections 0 rules
197A No deduction to be made in certain cases
0 sections 0 rules
197B Lower deduction in certain cases for a limited period
0 sections 0 rules
198 Tax deducted is income received
0 sections 0 rules
199 Credit for tax deducted
0 sections 0 rules
200 Duty of person deducting tax
0 sections 0 rules
200A Processing of statements of tax deducted at source
0 sections 0 rules
201 Consequences of failure to deduct or pay
0 sections 0 rules
202 Deduction only one mode of recovery
0 sections 0 rules
203 Certificate for tax deducted
0 sections 0 rules
203A Tax deduction and collection account number
0 sections 0 rules
203AA Furnishing of statement of tax deducted
0 sections 0 rules
204 Meaning of "person responsible for paying"
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205 Bar against direct demand on assessee
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206 Persons deducting tax to furnish prescribed returns
0 sections 0 rules
206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
0 sections 0 rules
206AA Requirement to furnish Permanent Account Number
0 sections 0 rules
206AB Special provision for deduction of tax at source for non-filers of income-tax return.
0 sections 0 rules
206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return
0 sections 0 rules
206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
0 sections 0 rules
206CA Tax collection account number
0 sections 0 rules
206CB Processing of statements of tax collected at source
0 sections 0 rules
206CC Requirement to furnish Permanent Account number by collectee.
0 sections 0 rules
206CCA Special provision for collection of tax at source for non-filers of income-tax return.
0 sections 0 rules
207 Liability for payment of advance tax
0 sections 0 rules
208 Conditions of liability to pay advance tax
0 sections 0 rules
209 Computation of advance tax
0 sections 0 rules
209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
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210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
0 sections 0 rules
211 Instalments of advance tax and due dates
0 sections 0 rules
212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
0 sections 0 rules
213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
0 sections 0 rules
214 Interest payable by Government
0 sections 0 rules
215 Interest payable by assessee
0 sections 0 rules
216 Interest payable by assessee in case of under-estimate, etc.
0 sections 0 rules
217 Interest payable by assessee when no estimate made
0 sections 0 rules
218 When assessee deemed to be in default
0 sections 0 rules
219 Credit for advance tax
0 sections 0 rules
220 When tax payable and when assessee deemed in default
0 sections 0 rules
221 Penalty payable when tax in default
0 sections 0 rules
222 Certificate to Tax Recovery Officer
0 sections 0 rules
223 Tax Recovery Officer by whom recovery is to be effected
0 sections 0 rules
224 Validity of certificate and cancellation or amendment thereof
0 sections 0 rules
225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
0 sections 0 rules
226 Other modes of recovery
0 sections 0 rules
227 Recovery through State Government
0 sections 0 rules
228 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989]
0 sections 0 rules
228A Recovery of tax in pursuance of agreements with foreign countries
0 sections 0 rules
229 Recovery of penalties, fine, interest and other sums
0 sections 0 rules
230 Tax clearance certificate
0 sections 0 rules
230A [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001]
0 sections 0 rules
231 Faceless collection and recovery of tax
0 sections 0 rules
231 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
0 sections 0 rules
232 Recovery by suit or under other law not affected
0 sections 0 rules
233 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
0 sections 0 rules
234 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
0 sections 0 rules
234A Interest for defaults in furnishing return of income
0 sections 0 rules
234B Interest for defaults in payment of advance tax
0 sections 0 rules
234C Interest for deferment of advance tax
0 sections 0 rules
234D Interest on excess refund
0 sections 0 rules
234E Fee for defaults in furnishing statements
0 sections 0 rules
234F Fee for default in furnishing return of income.
0 sections 0 rules
234G Fee for default relating to statement or certificate.
0 sections 0 rules
234H Fee for default relating to intimation of Aadhaar number
0 sections 0 rules
241A. Withholding of refund in certain cases
0 sections 0 rules
Chapter Statistics
111
Acts
0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 0
Sections
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Rules
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Forms
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Direct Tax
Income Tax Act
COLLECTION AND RECOVERY OF TAX
Chapter Information
Chapter Number:
17
Full Name:
Chapter XVII COLLECTION AND RECOVERY OF TAX
Order:
0
Created:
Aug 22, 2025
Updated:
Aug 22, 2025
Recently Added Acts
190 Deduction at source and advance payment 0 sections • Added: Aug 22, 2025
191 Direct payment 0 sections • Added: Aug 22, 2025
192 Salary 0 sections • Added: Aug 22, 2025
192A Payment of accumulated balance due to an employee 0 sections • Added: Aug 25, 2025
193 Interest on securities 0 sections • Added: Aug 25, 2025
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