§ 390
Chapter XIX — Collection And Recovery Of Tax
Deduction or collection at source and advance payment
Income-tax Act, 2025
Income tax must be paid either through deduction/collection at source, advance tax, or the specific payment method under section 392(2)(a). This obligation applies even if the income’s assessment occurs in a later year and is in addition to any other tax recovery method. Amounts deducted or collected at source are treated as tax paid on behalf of the taxpayer, and the tax authority may credit such payments to the taxpayer’s account for the relevant tax year.
📜 Official text of the section +
390. (1) The tax on income shall be payable as per this Chapter by way of—
( a) deduction or collection at source; or
( b) advance payment; or
( c) payment under section 392(2)(a).
(2) The tax referred to in sub-section (1) shall be payable as per the provisions of
this Chapter, irrespective of the fact that the assessment in respect of such income
is to be made in a later tax year.
(3) Nothing contained in this section, shall affect the charge of tax on such income
under section 4(1).
(4) The payment of tax referred to in sub-section (1) shall be in addition to any
other mode of tax recovery to discharge the liability in respect of income assessed
for a tax year.
(5) The tax deducted at source or collected at source or sum referred to in section
392(2)(a)under this Chapter and paid to the Central Government shall be treated
as payment of tax on behalf of the person—
( a) from whose income such tax has been deducted; or
( b) from whom such tax has been collected; or
( c) in respect of whose income such tax has been paid.
(6) The Board may make rules for—
( a) giving credit of tax deducted or collected or paid to a person referred to
in sub-section (5) and also a person other than the person referred to in
the said sub-section;
( b) the tax year for which the credit may be given.
Direct payment.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.