Chapter XIX — Collection And Recovery Of Tax

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