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Income-tax Act Chapter XIX
The Income-tax Act, 2025

Chapter XIX Collection and Recovery of Tax

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