390. Deduction or collection at source and advance payment.
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391. Direct payment
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392. Salary and accumulated balance due to an employee.
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393. Tax to be deducted at source.
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394. Collection of tax at source
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395. Certificates
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396. Tax deducted is income received.
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397. Compliance and reporting
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398. Consequences of failure to deduct or pay or, collect or pay.
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399. Processing
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400. Power of Central Government to relax provisions of this Chapter.
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401. Bar against direct demand on assessee.
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402. Interpretation
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403. Liability for payment of Advance tax
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404. Conditions of liability to pay Advance tax
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405. Computation of Advance tax
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406. Payment of advance tax by assessee on his own accord
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407. Payment of advance tax by assessee in pursuance of order of Assessing officer.
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409. When assessee is deemed to be in default
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410. Credit for advance tax
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411. When tax payable and when assessee deemed in default
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412. Penalty payable when tax in default
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413. Certificate by Tax Recovery Officer and validity thereof
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414. Tax Recovery Officer by whom recovery is to be effected
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415. Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
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416. Other modes of recovery
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417. Recovery through State Government
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418. Recovery of tax in pursuance of agreements with foreign countries.
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419. Recovery of penalties, fine, interest and other sums.
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420. Tax clearance certificate
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421. Recovery by suit or under other law not affected
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422. Recovery of tax arrear in respect of non-resident from his assets
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424. Interest for defaults in payment of advance tax
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426. Interest on excess refund
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427. Fee for default in furnishing statements
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428. Fee for default in furnishing return of income
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429. Fee for default relating to statement or certificate
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430. Fee for default relating to intimation of Aadhaar number
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