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Section 190: Deduction at source and advance payment

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

CHAPTER XVII

COLLECTION AND RECOVERY OF TAX

A.—General

Deduction at source and advance payment.

(1) Notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year, the tax on such income shall be payable by deduction or collection at source or by advance payment or by payment under sub-section (1A) of section 192, as the case may be, in accordance with the provisions of this Chapter.

(2) Nothing in this section shall prejudice the charge of tax on such income under the provisions of sub-section (1) of section 4.

Where this provision sits

ActThe Income-tax Act, 1961
Section190
Marginal noteDeduction at source and advance payment
JurisdictionCentral
StatusRepealed

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