Sections 201 to 230 of the Income-tax Act, 1961
Reference index covering consequences of TDS default, TDS certificates, TAN and PAN requirements, TCS, advance-tax liability and instalments, interest for defaults, tax demand, recovery certificates, alternative recovery modes, treaty-based recovery and tax-clearance provisions.
The Income-tax Act, 2025 is now the current statute. Chapter XIX of that Act governs collection and recovery of tax, with Section 390 covering deduction or collection at source and advance payment, and Section 393 consolidating much of the tax-deduction-at-source framework. Existing PAN and TAN systems continue under the 2025 Act. For earlier tax years and saved proceedings, the Income-tax Act, 1961 continues to apply under Section 536. This page is therefore retained as a 1961 Act reference and should not be used as the current section-number map for post- 1 April 2026 transactions.
TDS Defaults, Certificates, TAN & TCS - Sections 201 to 206CC
- What are the Consequences of failure to deduct or pay? What is the meaning of Deduction only one mode of recovery? Section 201 and 202 of Income Tax Act 1961
- What is Certificate for tax deducted? How to apply for Tax deduction and collection account number? Section 203 and 203A of Income Tax Act 1961
- What is Furnishing of statement of tax deducted? What is the Meaning of person responsible for paying? Section 203AA and 204 of Income Tax Act 1961
- What is Bar against direct demand on assessee? What is the meaning Persons deducting tax to furnish prescribed returns? Section 205 and 206 of Income Tax Act 1961
- What is Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax? What is the Requirement to furnish Permanent Account Number? Section 206A and 206AA of Income Tax Act 1961
- What is Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc? Section 206C of Income Tax Act 1961
- What is Tax collection account number? What is Processing of statements of tax collected at source? Section 206CA and 206CB of Income Tax Act 1961
- Section 206CC Requirement to furnish Permanent Account number by collectee
Advance Tax & Related Interest - Sections 207 to 219
- What is Liability for payment of advance tax? What are Conditions of liability to pay advance tax? Section 207 and 208 of Income Tax Act 1961
- What is Computation of advance tax? What is Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer? Section 209 and 210 of Income Tax Act 1961
- What is Installments of advance tax and due dates? Section 211 of Income Tax Act 1961
- What is Interest payable by Government? What is Interest payable by assessee? Section 214 and 215 of Income Tax Act 1961
- What is Interest payable by assessee in case of under-estimate, etc? What is Interest payable by assessee when no estimate made? Section 216 and 217 of Income Tax Act 1961
- When assessee deemed to be in default? What is Credit for advance tax? Section 218 and 219 of Income Tax Act 1961
Tax Demand, Default & Recovery - Sections 220 to 230
- When tax payable and when assessee deemed in default? Penalty payable when tax in default? Section 220 and 221 of Income Tax Act 1961
- What is Certificate to Tax Recovery Officer? Tax Recovery Officer by whom recovery is to be effected? Section 222 and 223 of Income Tax Act 1961
- What is Validity of certificate and cancellation or amendment thereof? What is Stay of proceedings in pursuance of certificate and amendment or cancellation thereof? Section 224 and 225 of Income Tax Act 1961
- What is Other modes of recovery? What is Recovery through State Government? Section 226 and 227 of Income Tax Act 1961
- What is Recovery of tax in pursuance of agreements with foreign countries? What is Recovery of penalties, fine, interest and other sums? What is Tax clearance certificate? Section 228A, 229 and 230 of Income Tax Act 1961