Chapter: XIX — Collection and Recovery of Tax Sections: 390–430 Old Act equivalent: Sections 190–234H of IT Act 1961 Status: ✅ Fully ingested (30 files here + 12 in tds-tcs/)
Architecture
Chapter XIX has six sub-parts. Part B (TDS/TCS, sections 392–402) is in the TCS folder. All other parts are in this folder.
Part A — General (Sections 390–391)
| Section | Heading | Page |
|---|---|---|
| 390 | Deduction or collection at source and advance payment | s390-deduction-collection-advance |
| 391 | Direct payment | s391-direct-payment |
Part B — Deduction and Collection at Source (Sections 392–402)
See TCS folder (12 files, already ingested).
Part C — Advance Payment of Tax (Sections 403–410)
| Section | Heading | Page |
|---|---|---|
| 403 | Liability for payment of advance tax | s403-advance-tax-liability |
| 404 | Conditions of liability to pay advance tax | s404-conditions-advance-tax |
| 405 | Computation of advance tax | s405-computation-advance-tax |
| 406 | Payment of advance tax on own accord | s406-advance-tax-own-accord |
| 407 | Payment of advance tax in pursuance of AO order | s407-advance-tax-ao-order |
| 408 | Instalments of advance tax and due dates | s408-instalments-due-dates |
| 409 | When assessee deemed to be in default | s409-deemed-default-advance-tax |
| 410 | Credit for advance tax | s410-credit-advance-tax |
Part D — Collection and Recovery (Sections 411–422)
| Section | Heading | Page |
|---|---|---|
| 411 | When tax payable and when assessee deemed in default | s411-tax-payable-default |
| 412 | Penalty payable when tax in default | s412-penalty-tax-default |
| 413 | Certificate by TRO and validity thereof | s413-tro-certificate |
| 414 | TRO by whom recovery is to be effected | s414-tro-jurisdiction |
| 415 | Stay of proceedings and amendment/cancellation of certificate | s415-stay-proceedings-certificate |
| 416 | Other modes of recovery | s416-other-modes-recovery |
| 417 | Recovery through State Government | s417-recovery-state-government |
| 418 | Recovery in pursuance of agreements with foreign countries | s418-recovery-foreign-agreements |
| 419 | Recovery of penalties, fine, interest and other sums | s419-recovery-penalties-interest |
| 420 | Tax clearance certificate | s420-tax-clearance-certificate |
| 421 | Recovery by suit or under other law not affected | s421-recovery-suit-other-law |
| 422 | Recovery of tax arrear from non-resident assets | s422-recovery-non-resident-assets |
Part E — Interest Chargeable in Certain Cases (Sections 423–426)
| Section | Heading | Page |
|---|---|---|
| 423 | Interest for defaults in furnishing return (s.234A equivalent) | s423-interest-default-return |
| 424 | Interest for defaults in payment of advance tax (s.234B equivalent) | s424-interest-default-advance-tax |
| 425 | Interest for deferment of advance tax (s.234C equivalent) | s425-interest-deferment-advance-tax |
| 426 | Interest on excess refund (s.234D equivalent) | s426-interest-excess-refund |
Part F — Levy of Fee in Certain Cases (Sections 427–430)
| Section | Heading | Page |
|---|---|---|
| 427 | Fee for default in furnishing statements (s.234E equivalent) | s427-fee-default-statements |
| 428 | Fee for default in furnishing return, audited accounts, reports (s.234F equivalent) | s428-fee-default-return |
| 429 | Fee for default relating to statement or certificate (s.234G equivalent) | s429-fee-default-statement-certificate |
| 430 | Fee for default relating to intimation of Aadhaar number (s.234H equivalent) | s430-fee-default-aadhaar |
Key Concepts
- Advance tax instalments (s.408): 15% by 15 June, 45% by 15 Sep, 75% by 15 Dec, 100% by 15 Mar. Presumptive taxpayers: 100% by 15 March.
- Demand notice (s.411): Tax payable within 30 days; deemed in default if not paid.
- TRO recovery (ss.413–415): Certificate-based recovery through Tax Recovery Officer.
- Other modes (s.416): Attachment of salary/bank accounts, garnishee orders, property sale, arrest.
- Interest rates: s.423 (234A) = 1%/month late return; s.424 (234B) = 1%/month advance tax shortfall; s.425 (234C) = 1%/month instalment deferment; s.426 (234D) = 0.5%/month excess refund.
- Fee caps: s.427 (234E) = Rs. 200/day TDS statements; s.428 (234F) = Rs. 1,000 or 5,000 late return; s.430 (234H) = Rs. 1,000 Aadhaar.
Related Topics
- TCS — Part B of this Chapter (sections 392–402)
- Section 439 — penalties for under-reporting
- Section 356 — appeals against demand/recovery orders
- Section 247 — search and seizure (triggers recovery)