Income-tax Act : Deduction at source and advance payment 1. Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Deduction at source and advance payment 1.

190. Deduction at source and advance payment1 (1) Notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year, the tax on such income shall be payable by deduction 2[or collection] at source or by advance payment, as the case may be, in accordance with the provisions of this Chapter. (2) Nothing in this section shall prejudice the charge of tax on such income under the provisions of sub-section (1) of section 4.