Sections 190 to 236A of the 1961 Act — the collection machinery.
| Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|
| 190 - Deduction at source and advance payment | 390 — Deduction or collection at source and advance payment |
| 191 - Direct payment | 391 — Direct payment |
| 192 - Salary | 392 — Salary and accumulated balance due to an employee |
| 192 - Salary | 402 — Interpretation |
| 192A - Payment of accumulated balance due to an employee | 392 — Salary and accumulated balance due to an employee |
| 193 - Interest on securities | 393 — Tax to be deducted at source |
| 194 - Dividends | 393 — Tax to be deducted at source |
| 194A - Interest other than “Interest on securities” | 393 — Tax to be deducted at source |
| 194A - Interest other than “Interest on securities” | 400 — Power of Central Government to relax provisions of this Chapter |
| 194A - Interest other than “Interest on securities” | 402 — Interpretation |
| 194A - Interest other than “Interest on securities” | 2 — Definitions |
| 194B - Winnings from lottery or crossword puzzle, etc. | 393 — Tax to be deducted at source |
| 194B - Winnings from lottery or crossword puzzle, etc. | 402 — Interpretation |
| 194BA - Winnings from online games | 393 — Tax to be deducted at source |
| 194BA - Winnings from online games | 400 — Power of Central Government to relax provisions of this Chapter |
| 194BA - Winnings from online games | 402 — Interpretation |
| 194BB - Winnings from horse race | 393 — Tax to be deducted at source |
| 194C - Payments to contractors | 393 — Tax to be deducted at source What changed: 1. The section disappears as a section. What was s.194C is now one row of a Table inside s.393, so citations, certificates and correspondence have to refer to 'section 393(1), Table, Sl. No. 6(i)'… read in full |
| 194C - Payments to contractors | 402 — Interpretation What changed: 1. The section disappears as a section. What was s.194C is now one row of a Table inside s.393, so citations, certificates and correspondence have to refer to 'section 393(1), Table, Sl. No. 6(i)'… read in full |
| 194D - Insurance commission | 393 — Tax to be deducted at source |
| 194DA - Payment in respect of life insurance policy | 393 — Tax to be deducted at source |
| 194E - Payments to non-resident sportsmen or sports associations | 393 — Tax to be deducted at source |
| 194EE - Payments in respect of deposits under National Savings Scheme, etc. | 393 — Tax to be deducted at source |
| 194G - Commission, etc., on sale of lottery tickets | 393 — Tax to be deducted at source |
| 194H - Commission or brokerage | 393 — Tax to be deducted at source |
| 194H - Commission or brokerage | 402 — Interpretation |
| 194-I - Rent | 393 — Tax to be deducted at source |
| 194-I - Rent | 402 — Interpretation |
| 194-IA - Payment on transfer of certain immovable property other than agricultural land | 393 — Tax to be deducted at source |
| 194-IA - Payment on transfer of certain immovable property other than agricultural land | 397 — Compliance and reporting |
| 194-IA - Payment on transfer of certain immovable property other than agricultural land | 402 — Interpretation |
| 194-IA - Payment on transfer of certain immovable property other than agricultural land | 2 — Definitions |
| 194-IB - Payment of rent by certain individuals or Hindu undivided family | 393 — Tax to be deducted at source |
| 194-IB - Payment of rent by certain individuals or Hindu undivided family | 397 — Compliance and reporting |
| 194-IB - Payment of rent by certain individuals or Hindu undivided family | 402 — Interpretation |
| 194-IC - Payment under specified agreement | 393 — Tax to be deducted at source |
| 194J - Fees for professional or technical services | 393 — Tax to be deducted at source What changed: 1. As with s.194C, the provision becomes a Table row - 'section 393(1), Table, Sl. No. 6(iii)'. 2. The threshold is stated once for four heads instead of separately for each. Section 194J set fifty… read in full |
| 194J - Fees for professional or technical services | 402 — Interpretation What changed: 1. As with s.194C, the provision becomes a Table row - 'section 393(1), Table, Sl. No. 6(iii)'. 2. The threshold is stated once for four heads instead of separately for each. Section 194J set fifty… read in full |
| 194K - Income in respect of units | 393 — Tax to be deducted at source |
| 194K - Income in respect of units | 402 — Interpretation |
| 194L - — | The department’s table records no counterpart. |
| 194LA - Payment of compensation on acquisition of certain immovable property | 393 — Tax to be deducted at source |
| 194LA - Payment of compensation on acquisition of certain immovable property | 402 — Interpretation |
| 194LB - Income by way of interest from infrastructure debt fund | 393 — Tax to be deducted at source |
| 194LBA - Certain income from units of a business trust | 393 — Tax to be deducted at source |
| 194LBB - Income in respect of units of investment fund | 393 — Tax to be deducted at source |
| 194LBB - Income in respect of units of investment fund | 402 — Interpretation |
| 194LBC - Income in respect of investment in securitization trust | 393 — Tax to be deducted at source |
| 194LBC - Income in respect of investment in securitization trust | 402 — Interpretation |
| 194LC - Income by way of interest from Indian company | 393 — Tax to be deducted at source |
| 194LC - Income by way of interest from Indian company | 402 — Interpretation |
| 194LC - Income by way of interest from Indian company | 2 — Definitions |
| 194LD - Income by way of interest on certain bonds and Government securities | The department’s table records no counterpart. |
| 194M - Payment of certain sums by certain individuals or Hindu undivided family | 393 — Tax to be deducted at source |
| 194M - Payment of certain sums by certain individuals or Hindu undivided family | 397 — Compliance and reporting |
| 194M - Payment of certain sums by certain individuals or Hindu undivided family | 402 — Interpretation |
| 194N - Payment of certain amounts in cash | 393 — Tax to be deducted at source |
| 194N - Payment of certain amounts in cash | 400 — Power of Central Government to relax provisions of this Chapter |
| 194-O - Payment of certain sums by e-commerce operator to e-commerce participant | 393 — Tax to be deducted at source |
| 194-O - Payment of certain sums by e-commerce operator to e-commerce participant | 400 — Power of Central Government to relax provisions of this Chapter |
| 194-O - Payment of certain sums by e-commerce operator to e-commerce participant | 402 — Interpretation |
| 194P - Deduction of tax in case of specified senior citizen | 263 — Return of income |
| 194P - Deduction of tax in case of specified senior citizen | 393 — Tax to be deducted at source |
| 194P - Deduction of tax in case of specified senior citizen | 402 — Interpretation |
| 194Q - Deduction of tax at source on payment of certain sum for purchase of goods | 393 — Tax to be deducted at source |
| 194Q - Deduction of tax at source on payment of certain sum for purchase of goods | 400 — Power of Central Government to relax provisions of this Chapter |
| 194Q - Deduction of tax at source on payment of certain sum for purchase of goods | 402 — Interpretation |
| 194R - Deduction of tax on benefit or perquisite in respect of business or profession | 393 — Tax to be deducted at source |
| 194R - Deduction of tax on benefit or perquisite in respect of business or profession | 400 — Power of Central Government to relax provisions of this Chapter |
| 194R - Deduction of tax on benefit or perquisite in respect of business or profession | 402 — Interpretation |
| 194S - Payment on transfer of virtual digital asset | 393 — Tax to be deducted at source |
| 194S - Payment on transfer of virtual digital asset | 397 — Compliance and reporting |
| 194S - Payment on transfer of virtual digital asset | 400 — Power of Central Government to relax provisions of this Chapter |
| 194T - Payments to partners of firms | 393 — Tax to be deducted at source |
| 195 - Other sums | 393 — Tax to be deducted at source |
| 195 - Other sums | 395 — Certificates |
| 195 - Other sums | 397 — Compliance and reporting |
| 195 - Other sums | 400 — Power of Central Government to relax provisions of this Chapter |
| 195A - Income payable “net of tax” | 393 — Tax to be deducted at source |
| 196 - Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations | 393 — Tax to be deducted at source |
| 196A - Income in respect of units of non-residents | 393 — Tax to be deducted at source |
| 196A - Income in respect of units of non-residents | 402 — Interpretation |
| 196A - Income in respect of units of non-residents | 2 — Definitions |
| 196B - Income from units | 393 — Tax to be deducted at source |
| 196C - Income from foreign currency bonds or shares of Indian company | 393 — Tax to be deducted at source |
| 196D - Income of Foreign Institutional Investors from securities | 393 — Tax to be deducted at source |
| 197 - Certificate for deduction at lower rate | 395 — Certificates |
| 197 - Certificate for deduction at lower rate | 400 — Power of Central Government to relax provisions of this Chapter |
| 197A - No deduction to be made in certain cases | 393 — Tax to be deducted at source |
| 197A - No deduction to be made in certain cases | 400 — Power of Central Government to relax provisions of this Chapter |
| 197A - No deduction to be made in certain cases | 402 — Interpretation |
| 197B - Lower deduction in certain cases for a limited period | The department’s table records no counterpart. |
| 198 - Tax deducted is income received | 396 — Tax deducted is income received |
| 199 - Credit for tax deducted | 390 — Deduction or collection at source and advance payment |
| 200 - Duty of person deducting tax | 397 — Compliance and reporting |
| 200A - Processing of statements of tax deducted at source and other Statements | 399 — Processing |
| 200A - Processing of statements of tax deducted at source and other Statements | 402 — Interpretation |
| 201 - Consequences of failure to deduct or pay | 398 — Consequences of failure to deduct or pay or, collect or pay |
| 201 - Consequences of failure to deduct or pay | 2 — Definitions |
| 202 - Deduction only one mode of recovery | 390 — Deduction or collection at source and advance payment |
| 203 - Certificate for tax deducted | 395 — Certificates |
| 203A - Tax deduction and collection account number | 397 — Compliance and reporting |
| 204 - Meaning of “person responsible for paying” | 402 — Interpretation |
| 205 - Bar against direct demand on assessee | 401 — Bar against direct demand on assessee |
| 206 - Persons deducting tax to furnish prescribed returns | The department’s table records no counterpart. |
| 206A - Furnishing of statement in respect of payment of any income to residents without deduction of tax | 397 — Compliance and reporting |
| 206AA - Requirement to furnish Permanent Account Number | 397 — Compliance and reporting |
| 206AB - Special provision for deduction of tax at source for non-filers of income-tax return | The department’s table records no counterpart. |
| 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | 390 — Deduction or collection at source and advance payment |
| 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | 394 — Collection of tax at source |
| 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | 395 — Certificates |
| 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | 397 — Compliance and reporting |
| 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | 398 — Consequences of failure to deduct or pay or, collect or pay |
| 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | 400 — Power of Central Government to relax provisions of this Chapter |
| 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | 402 — Interpretation |
| 206C - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. | 2 — Definitions |
| 206CA - Tax collection account number | The department’s table records no counterpart. |
| 206CB - Processing of statements of tax collected at source | 399 — Processing |
| 206CB - Processing of statements of tax collected at source | 402 — Interpretation |
| 206CC - Requirement to furnish Permanent Account number by collectee | 397 — Compliance and reporting |
| 206CCA - Special provision for collection of tax at source for non-filers of income-tax return | The department’s table records no counterpart. |
| 207 - Liability for payment of advance tax | 403 — Liability for payment of advance tax |
| 208 - Conditions of liability to pay advance tax | 404 — Conditions of liability to pay advance tax |
| 209 - Computation of advance tax | 405 — Computation of advance tax |
| 209 - Computation of advance tax | 406 — Payment of advance tax by assessee on his own accord |
| 209 - Computation of advance tax | 407 — Payment of advance tax by assessee in pursuance of order of Assessing Officer |
| 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer | 406 — Payment of advance tax by assessee on his own accord |
| 210 - Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer | 407 — Payment of advance tax by assessee in pursuance of order of Assessing Officer |
| 211 - Instalments of advance tax and due dates | 407 — Payment of advance tax by assessee in pursuance of order of Assessing Officer |
| 211 - Instalments of advance tax and due dates | 408 — Instalments of advance tax and due dates |
| 214 - Interest payable by Government | The department’s table records no counterpart. |
| 215 - Interest payable by assessee | The department’s table records no counterpart. |
| 216 - Interest payable by assessee in case of under-estimate, etc. | The department’s table records no counterpart. |
| 217 - Interest payable by assessee when no estimate made | The department’s table records no counterpart. |
| 218 - When assessee deemed to be in default | 409 — When assessee is deemed to be in default |
| 219 - Credit for advance tax | 410 — Credit for advance tax |
| 220 - When tax payable and when assessee deemed in default | 411 — When tax payable and when assessee deemed in default |
| 221 - Penalty payable when tax in default | 412 — Penalty payable when tax in default |
| 222 - Certificate to Tax Recovery Officer | 413 — Certificate by Tax Recovery Officer and Validity thereof |
| 223 - Tax Recovery Officer by whom recovery is to be effected | 414 — Tax Recovery Officer by whom recovery is to be effected. |
| 224 - Validity of certificate and cancellation or amendment thereof | 413 — Certificate by Tax Recovery Officer and Validity thereof |
| 225 - Stay of proceedings in pursuance of certificate and amendment or cancellation thereof | 415 — Stay of proceedings in pursuance of certificate and amendment or cancellation thereof |
| 226 - Other modes of recovery | 416 — Other modes of recovery |
| 227 - Recovery through State Government | 417 — Recovery through State Government |
| 228A - Recovery of tax in pursuance of agreements with foreign countries | 418 — Recovery of tax in pursuance of agreements with foreign countries |
| 229 - Recovery of penalties, fine, interest and other sums | 419 — Recovery of penalties, fine, interest and other sums |
| 230 - Tax clearance certificate | 420 — Tax clearance certificate |
| 231 - Faceless collection and recovery of tax | 532 — Power to frame Schemes |
| 232 - Recovery by suit or under other law not affected | 421 — Recovery by suit or under other law not affected |
| 234A - Interest for defaults in furnishing return of income | 423 — Interest for defaults in furnishing return of income |
| 234B - Interest for defaults in payment of advance tax | 424 — Interest for defaults in payment of advance tax What changed: 1. Sub-section (2A) of s.234B, the whole Settlement Commission code - interest on the additional income-tax in a s.245C application, on an increase under a s.245D(4) order, and adjustment under… read in full |
| 234C - Interest for deferment of advance tax | 425 — Interest for deferment of advance tax |
| 234D - Interest on excess refund | 426 — Interest on excess refund |
| 234E - Fee for default in furnishing statements | 427 — Fee for default in furnishing statements |
| 234F - Fee for default in furnishing return of income | 428 — Fee for default in furnishing return of income |
| 234G - Fee for default relating to statement or certificate | 429 — Fee for default relating to statement or certificate |
| 234H - Fee for default relating to intimation of Aadhaar number | 430 — Fee for default relating to intimation of aadhaar number |
| 236 - Relief to company in respect of dividend paid out of past taxed profits | The department’s table records no counterpart. |
| 236A - Relief to certain charitable institutions or funds in respect of certain dividends | The department’s table records no counterpart. |