Income Tax Act, 1961
Section 4: Subs. by s. 2, ibid.,for “Income-tax Officer” (w.e.f. 11988).
4. Subs. by s. 2, ibid.,for “Income-tax Officer” (w.e.f. 11988).
5. The words “Deputy Commissioner (Appeals)” omitted by Act 21 of 1998, s. 65 (w.e.f. 11998). Earlier “Deputy
Commissioner (Appeals)” substituted by Act 4 of 1988, s. 2, for “Appellate Assistant Commissioner” (w.e.f. 11988).
6. The Explanation omitted by Act 18 of 1992, s. 68 (w.e.f. 11993). Earlier the Explanation reintroduced by
Act 3 of 1989, s. 95 (w.e.f. 11989) and omitted by Act 4 of 1989, s. 71 (w.e.f. 11989) which was earlier inserted by
Act 41 of 1975, s. 52 (w.e.f. 11975)
632
(4) Where such discontinuance or dissolution takes place after any proceedings in respect of an
assessment year have commenced, the proceedings may be continued against the person referred to in
sub-section (3) from the stage at which the proceedings stood at the time of such discontinuance or
dissolution, and all the provisions of this Act shall, so far as may be, apply accordingly.
(5) Nothing in this section shall affect the provisions of sub-section (6) of section 159.
1[189A. Provisions applicable to past assessments of firms.—In relation to the assessment of any
firm and its partners for the assessment year commencing on the 1st day of April, 1992, or any earlier
assessment year, the provisions of this Chapter as they stood immediately before the 1st day of April,
1993, shall continue to apply.]
CHAPTER XVII
COLLECTION AND RECOVERY OF TAX
A.—General
190. Deductionat source and advance payment.—(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 3[or by advance payment or by payment under sub-section (1A)
of section 192], 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.
191. Direct payment.—4*** In the case of income in respect of which provision is not made under
this Chapter for deducting income-tax at the time of payment, and in any case where income-tax has not
been deducted in accordance with the provisions of this Chapter, income-tax shall be payable by the
assessee direct.
5* * * * *
6[Explanation.—For the removal of doubts, it is hereby declared that if any person including the
principal officer of a company,—
(a) who is required to deduct any sum in accordance with the provisions of this Act; or
(b) referred to in sub-section (1A) of section 192, being an employer,
does not deduct, or after so deducting fails to pay, or does not pay, the whole or any part of the tax, as
required by or under this Act, and where the assessee has also failed to pay such tax directly, then, such
person shall, without prejudice to any other consequences which he may incur, be deemed to be an
assessee in default within the meaning of sub-section (1) of section 201, in respect of such tax.]
1. Ins. by Act 18 of 1992, s. 69 (w.e.f. 11993). Earlier section 189A was inserted by Act 4 of 1988, s. 72 (w.e.f. 11989)
which was later omitted by Act 3 of 1989, s. 95 (w.e.f. 11989).
Where such discontinuance or dissolution takes place after any proceedings in respect of an
assessment year have commenced, the proceedings may be continued against the person referred to in
sub-section
from the stage at which the proceedings stood at the time of such discontinuance or
dissolution, and all the provisions of this Act shall, so far as may be, apply accordingly.
Nothing in this section shall affect the provisions of sub-section
of section 159.
1[189A. Provisions applicable to past assessments of firms.—In relation to the assessment of any
firm and its partners for the assessment year commencing on the 1st day of April, 1992, or any earlier
assessment year, the provisions of this Chapter as they stood immediately before the 1st day of April,
1993, shall continue to apply.]
CHAPTER XVII
COLLECTION AND RECOVERY OF TAX
A.—General
190. Deductionat source and advance payment.—
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 3[or by advance payment or by payment under sub-section
of section 192], as the case may be, in accordance with the provisions of this Chapter.
Nothing in this section shall prejudice the charge of tax on such income under the provisions of
sub-section
of section 4.
191. Direct payment.—4*** In the case of income in respect of which provision is not made under
this Chapter for deducting income-tax at the time of payment, and in any case where income-tax has not
been deducted in accordance with the provisions of this Chapter, income-tax shall be payable by the
assessee direct.
5* * * * *
6[Explanation.—For the removal of doubts, it is hereby declared that if any person including the
principal officer of a company,—
who is required to deduct any sum in accordance with the provisions of this Act; or
referred to in sub-section
of section 192, being an employer,
does not deduct, or after so deducting fails to pay, or does not pay, the whole or any part of the tax, as
required by or under this Act, and where the assessee has also failed to pay such tax directly, then, such
person shall, without prejudice to any other consequences which he may incur, be deemed to be an
assessee in default within the meaning of sub-section
of section 201, in respect of such tax.]
1. Ins. by Act 18 of 1992, s. 69 (w.e.f. 11993). Earlier section 189A was inserted by Act 4 of 1988, s. 72 (w.e.f. 11989)
which was later omitted by Act 3 of 1989, s. 95 (w.e.f. 11989).