Deduction only one mode of recovery.
The power to recover tax by deduction under the foregoing provisions of this Chapter shall be without prejudice to any other mode of recovery.
Section 202: Deduction only one mode of recovery
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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026
Where this provision sits
| Act | The Income-tax Act, 1961 |
|---|---|
| Section | 202 |
| Marginal note | Deduction only one mode of recovery |
| Jurisdiction | Central |
| Status | Repealed |
| Judgments citing it | 1 |
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