Income-tax Act : Deduction only one mode of recovery. Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Deduction only one mode of recovery.

202. Deduction only one mode of recovery The power to 4 [recover] tax by deduction under 5[sections 192 to 194, section 194A 6[, section 194B] 7[, section 194BB] 8[, section 194C] 9[, section 194D] 10[, section 194E] 11[, section 194EE, section 194F, section 194G, section 194H, 12[section 194-I,] 13 [section 194J, section 194K,] section 195, section 196A 14[, section 196B 15[, section 196C and section 196D]]]] shall be without prejudice to any other mode of recovery.