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Home Acts & Rules Bill Bills Income Tax Bill, 2025 Part B = Deduction and collection at source Chapters List This

Deduction and collection at source - Income Tax Bill, 2025

Chapter: XIX

COLLECTION AND RECOVERY OF TAX

Part: B
Deduction and collection at source
Clause 392	:	Salary and accumulated balance due to an employee. Clause 392 of the Bill provides for provisions relating to tax deduction at source on salary and accumulated balance to an em....
Clause 393	:	Tax to be deducted at source. Clause 393 of the Bill provides for provisions relating to tax deduction at source on various payments.....
Clause 394	:	Collection of tax at source. Clause 394 of the Bill provides for provisions relating to tax collection at source on various transactions.....
Clause 395	:	Certificates. Clause 395 of the Bill provides for provisions relating to issuance of certificate for lower deduction of tax.....
Clause 396	:	Tax deducted is income received. Clause 396 of the Bill seeks to provide the certain sums which shall be deemed as income received for the purposes of computi....
Clause 397	:	Compliance and reporting. Clause 397 of the Bill seeks to provide for compliance and reporting requirements for tax deduction at source and tax collect....
Clause 398	:	Consequences of failure to deduct or pay or, collect or pay. Clause 398 of the Bill seeks to provide for consequence for failure to deduct or collect or pay tax.....
Clause 399	:	Processing. Clause 399 of the Bill seeks to provide for processing of statements of tax deduction at source and tax collection at source ....
Clause 400	:	Power of Central Government to relax provisions of this Chapter. Clause 400 of the Bill empowers the Central Government to relax the provisions of tax deduction at source and tax collection ....
Clause 401	:	Bar against direct demand on assessee. Clause 401 of the Bill seeks to provide for provisions relating to bar against the demand on assessee to the extent tax has b....
Clause 402	:	Interpretation. Clause 402 of the Bill seeks to provides for definition of certain expressions used in the chapter of collection and recovery....

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