Collection and recovery of tax - Income-tax Act, 1961

Chapter: XVII
Collection and recovery of tax
Part: A
General
Section 190	:	Deduction at source and advance payment
Section 191	:	Direct payment
Part: B
Deduction at source
Section 192	:	Salary
Section 192A	:	Payment of accumulated balance due to an employee
Section 193	:	Interest on securities
Section 194	:	Dividends
Section 194A	:	Interest other than Interest on securities
Section 194B	:	Winnings from lottery or crossword puzzle, etc.
Section 194BA	:	Winnings from online games
Section 194BB	:	Winnings from horse race
Section 194C	:	Payments to contractors and sub-contractors
Section 194D	:	Insurance commission
Section 194DA	:	Payment in respect of life insurance policy
Section 194E	:	Payments to non-resident sportsmen or sports associations
Section 194EE	:	Payments in respect of deposits under National Savings Scheme, etc.
Section 194F	:	Payments on account of repurchase of units by Mutual Fund or Unit Trust of India (Omitted)
Section 194G	:	Commission, etc., on the sale of lottery tickets
Section 194H	:	Commission or brokerage
Section 194I	:	Rent
Section 194IA	:	Payment on transfer of certain immovable property other than agricultural land
Section 194IB	:	Payment of rent by certain individuals or Hindu undivided family.
Section 194IC	:	Payment under specified agreement.
Section 194J	:	Fees for professional or technical services
Section 194K	:	Income in respect of units
Section 194L	:	Omitted
Section 194LA	:	Payment of compensation on acquisition of certain immovable property
Section 194LB	:	Income by way of interest from infrastructure debt fund
Section 194LBA	:	Certain income from units of a business trust
Section 194LBB	:	Income in respect of units of investment fund
Section 194LBC	:	Income in respect of investment in securitisation trust.
Section 194LC	:	Income by way of interest from Indian company.
Section 194LD	:	Income by way of interest on certain bonds and Government securities.
Section 194M	:	Payment of certain sums by certain individuals or Hindu undivided family
Section 194N	:	Payment of certain amounts in cash
Section 194O	:	Payment of certain sums by e-commerce operator to e-commerce participant
Section 194P	:	Deduction of tax in case of specified senior citizen
Section 194Q	:	Deduction of tax at source on payment of certain sum for purchase of goods
Section 194R	:	Deduction of tax on benefit or perquisite in respect of business or profession
Section 194S	:	Payment on transfer of virtual digital asset
Section 194T	:	Payments to partners of firms
Section 195	:	Other sums
Section 195A	:	Income payable net of tax
Section 196	:	Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section 196A	:	Income in respect of units of non-residents
Section 196B	:	Income from units
Section 196C	:	Income from foreign currency bonds or shares of Indian company
Section 196D	:	Income of Foreign Institutional Investors from securities
Section 197	:	Certificate for deduction at lower rate
Section 197A	:	No deduction to be made in certain cases
Section 197B	:	Lower deduction in certain cases for a limited period
Section 198	:	Tax deducted is income received
Section 199	:	Credit for tax deducted
Section 200	:	Duty of person deducting tax
Section 200A	:	Processing of statements of tax deducted at source and other statements.
Section 201	:	Consequences of failure to deduct or pay
Section 202	:	Deduction only one mode of recovery
Section 203	:	Certificate for tax deducted
Section 203A	:	Tax deduction and collection account number
Section 203AA	:	Omitted
Section 204	:	Meaning of person responsible for paying
Section 205	:	Bar against direct demand on assessee
Section 206	:	Persons deducting tax to furnish prescribed returns
Section 206A	:	Furnishing of statement in respect of payment of any income to residents without deduction of tax
Section 206AA	:	Requirement to furnish Permanent Account Number
Section 206AB	:	Special provision for deduction of tax at source for non-filers of income-tax return
Section 206B	:	Person paying dividend to certain residents without deduction of tax to furnish prescribed return [Omitted]
Part: BB
Collection at source
Section 206C	:	Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Section 206CA	:	Tax collection account number
Section 206CB	:	Processing of statements of tax collected at source
Section 206CC	:	Requirement to furnish Permanent Account Number by collectee.
Section 206CCA	:	Special provision for collection of tax at source for non-filers of income-tax return
Part: C
Advance payment of tax
Section 207	:	Liability for payment of advance tax
Section 208	:	Conditions of liability to pay advance tax
Section 209	:	Computation of advance tax
Section 209A	:	Computation and payment of advance tax by assessee [Omitted]
Section 210	:	Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
Section 211	:	Instalments of advance tax and due dates
Section 212	:	Estimate by assessee [Omitted]
Section 213	:	Commission receipts [Omitted]
Section 214	:	Interest payable by Government
Section 215	:	Interest payable by assessee
Section 216	:	Interest payable by assessee in case of under-estimate, etc.
Section 217	:	Interest payable by assessee when no estimate made
Section 218	:	When assessee deemed to be in default
Section 219	:	Credit for advance tax
Part: D
Collection and recovery
Section 220	:	When tax payable and when assessee deemed in default
Section 221	:	Penalty payable when tax in default
Section 222	:	Certificate to Tax Recovery Officer
Section 223	:	Tax Recovery Officer by whom recovery is to be effected
Section 224	:	Validity of certificate and cancellation or amendment thereof
Section 225	:	Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Section 226	:	Other modes of recovery
Section 227	:	Recovery through State Government
Section 228	:	Recovery of Indian tax in Pakistan and Pakistan tax in India [Omitted]
Section 228A	:	Recovery of tax in pursuance of agreements with foreign countries
Section 229	:	Recovery of penalties, fine, interest and other sums
Section 230	:	Tax clearance certificate
Section 230A	:	Restrictions on registration of transfers of immovable property in certain cases [Omitted]
Section 231	:	Faceless collection and recovery of tax
Section 232	:	Recovery by suit or under other law not affected
Part: E
Tax payable under provisional assessment
Section 233	:	Recovery of tax payable under provisional assessment [Omitted]
Section 234	:	Tax paid by deduction or advance payment [Omitted]
Part: F
Interest chargeable in certain cases
Section 234A	:	Interest for defaults in furnishing return of income
Section 234B	:	Interest for defaults in payment of advance tax
Section 234C	:	Interest for deferment of advance tax
Section 234D	:	Interest on excess refund
Section 234E	:	Fee for default in furnishing statements
Section 234F	:	Fee for default in furnishing return of income
Section 234G	:	Fee for default relating to statement or certificate
Section 234H	:	Fee for default relating to intimation of Aadhaar number