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Income_tax_2025

Section / Rule Number Content


390. Deduction or collection at source and advance payment.
391. Direct payment
392. Salary and accumulated balance due to an employee.
393. Tax to be deducted at source.
394. Collection of tax at source
395. Certificates
396. Tax deducted is income received.
397. Compliance and reporting
398. Consequences of failure to deduct or pay or, collect or pay.
399. Processing
400. Power of Central Government to relax provisions of this Chapter.
401. Bar against direct demand on assessee.
402. Interpretation
403. Liability for payment of Advance tax
404. Conditions of liability to pay Advance tax
405. Computation of Advance tax
406. Payment of advance tax by assessee on his own accord
407. Payment of advance tax by assessee in pursuance of order of Assessing officer.
409. When assessee is deemed to be in default
410. Credit for advance tax
411. When tax payable and when assessee deemed in default
412. Penalty payable when tax in default
413. Certificate by Tax Recovery Officer and validity thereof
414. Tax Recovery Officer by whom recovery is to be effected
415. Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
416. Other modes of recovery
417. Recovery through State Government
418. Recovery of tax in pursuance of agreements with foreign countries.
419. Recovery of penalties, fine, interest and other sums.
420. Tax clearance certificate
421. Recovery by suit or under other law not affected
422. Recovery of tax arrear in respect of non-resident from his assets
424. Interest for defaults in payment of advance tax
426. Interest on excess refund
427. Fee for default in furnishing statements
428. Fee for default in furnishing return of income
429. Fee for default relating to statement or certificate
430. Fee for default relating to intimation of Aadhaar number
408. Instalments of advance tax and due dates.
423. Interest for defaults in furnishing return of income
425. Interest for deferment of Advance Tax

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