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Deduction or collection at source and advance payment.
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Direct payment
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Salary and accumulated balance due to an employee.
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Tax to be deducted at source.
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Collection of tax at source
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Certificates
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Tax deducted is income received.
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Compliance and reporting
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Consequences of failure to deduct or pay or, collect or pay.
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Processing
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Power of Central Government to relax provisions of this Chapter.
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Bar against direct demand on assessee.
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Interpretation
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Liability_for_payment_of_Advance_tax
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Conditions of liability to pay Advance tax
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Computation of Advance tax
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Payment of advance tax by assessee on his own accord
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Payment of advance tax by assessee in pursuance of order of Assessing officer.
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When assessee is deemed to be in default
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Credit for advance tax
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When tax payable and when assessee deemed in default
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Penalty payable when tax in default
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Certificate by Tax Recovery Officer and validity thereof
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Tax Recovery Officer by whom recovery is to be effected
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Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
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Other modes of recovery
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Recovery through State Government
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Recovery of tax in pursuance of agreements with foreign countries.
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Recovery of penalties, fine, interest and other sums.
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Tax clearance certificate
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Recovery by suit or under other law not affected
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Recovery of tax arrear in respect of non-resident from his assets
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Interest for defaults in payment of advance tax
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Interest on excess refund
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Fee for default in furnishing statements
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Fee for default in furnishing return of income
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Fee for default relating to statement or certificate
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Fee for default relating to intimation of Aadhaar number
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