Chapter XVII COLLECTION AND RECOVERY OF TAX

194BB Winnings from horse race
194EE Payments in respect of deposits under National Savings Scheme, etc.
196C Income from foreign currency bonds or shares of Indian company
205 Bar against direct demand on assessee
208 Conditions of liability to pay advance tax
213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
229 Recovery of penalties, fine, interest and other sums
206CA Tax collection account number
194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
194C Payments to contractors and sub-contractors
194E Payments to non-resident sportsmen or sports associations
209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
211 Instalments of advance tax and due dates
212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
218 When assessee deemed to be in default
219 Credit for advance tax
220 When tax payable and when assessee deemed in default
198 Tax deducted is income received
190 Deduction at source and advance payment
191 Direct payment
192 Salary
193 Interest on securities
194A Interest other than "Interest on securities"
194B Winnings from lottery or crossword puzzle
194 Dividends
194D Insurance commission
194K Income in respect of units
194H Commission or brokerage
194I Rent
194J Fees for professional or technical services
194L Payment of compensation on acquisition of capital asset
194LA Payment of compensation on acquisition of certain immovable property
195A Income payable "net of tax"
196B Income from units
195 Other sums
196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
196A Income in respect of units of non-residents
196D Income of Foreign Institutional Investors from securities
197 Certificate for deduction at lower rate
199 Credit for tax deducted
207 Liability for payment of advance tax
197A No deduction to be made in certain cases
200 Duty of person deducting tax
203 Certificate for tax deducted
201 Consequences of failure to deduct or pay
202 Deduction only one mode of recovery
203AA Furnishing of statement of tax deducted
203A Tax deduction and collection account number
204 Meaning of "person responsible for paying"
206 Persons deducting tax to furnish prescribed returns
206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
214 Interest payable by Government
209 Computation of advance tax
210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
230 Tax clearance certificate
230A [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001]
231 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
215 Interest payable by assessee
216 Interest payable by assessee in case of under-estimate, etc.
217 Interest payable by assessee when no estimate made
221 Penalty payable when tax in default
222 Certificate to Tax Recovery Officer
206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
223 Tax Recovery Officer by whom recovery is to be effected
224 Validity of certificate and cancellation or amendment thereof
226 Other modes of recovery
227 Recovery through State Government
228 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989]
225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
228A Recovery of tax in pursuance of agreements with foreign countries
232 Recovery by suit or under other law not affected
233 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
234 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
234B Interest for defaults in payment of advance tax
234C Interest for deferment of advance tax
234D Interest on excess refund
206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return
234A Interest for defaults in furnishing return of income
200A Processing of statements of tax deducted at source
206AA Requirement to furnish Permanent Account Number
194LB Income by way of interest from infrastructure debt fund
194LC Income by way of interest from Indian company
234E Fee for defaults in furnishing statements
194DA Payment in respect of life insurance policy
194IA Payment on transfer of certain immovable property other than agricultural land
194LD Income by way of interest on certain bonds and Government securities
194LBA Certain income from units of a business trust
194-IA.
192A Payment of accumulated balance due to an employee
194LBB
206CB Processing of statements of tax collected at source
194LBC Income in respect of investment in securitisation trust.
194G Commission, etc., on the sale of lottery tickets.