IT Act 190Chapter XVII · Collection And Recovery Of Tax

Section 190 · Deduction at source and advance payment

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(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] [ Inserted by Act 3 of 1989, Section 29 (w.r.e.f. 1.6.1988).] at source or by advance payment, [or by payment under sub-section (1-A) of section 192] [ Inserted by Act 20 of 2002, Section 70 (w.e.f. 1.6.2002).], 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.

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