COLLECTION AND RECOVERY OF TAX - DIRECT TAXES CODE, 2010

Chapter: XIII
COLLECTION AND RECOVERY OF TAX
Chapter: A
DEDUCTION OF TAX AT SOURCE
Clause 193	:	Deduction or collection of tax at source and advance payment.
Clause 194	:	Direct payment.
Clause 194	:	Direct payment.
Clause 195	:	Liability to deduct tax at source.
Clause 196	:	Payment of income and deduction of tax.
Clause 197	:	Certificate for lower or no deduction of tax.
Clause 198	:	Obligation of deductor.
Clause 199	:	Reporting of payments without deduction of tax.
Clause 200	:	No deduction of tax in certain cases.
Clause 201	:	Credit for tax collected.
Chapter: B
COLLECTION OF TAX AT SOURCE
Clause 202	:	Tax collection at source.
Clause 203	:	Credit for tax collected.
Clause 204	:	Interpretations under Sub-chapters A and B.
Chapter: C
ADVANCE TAX
Clause 205	:	Liability to pay advance tax
Chapter: D
TAX CREDIT FOR RELIEF IN RESPECT OF ARREARS OR ADVANCE RECEIPTS
Clause 206	:	Tax relief for arrears or advance receipts.
Chapter: E
FOREIGN TAX CREDIT
Clause 207	:	Foreign tax credit.
Chapter: F
PAYMENT OF WEALTH-TAX
Clause 208	:	Payment of wealth-tax
Chapter: G
INTEREST PAYABLE TO THE CENTRAL GOVERNMENT
Clause 209	:	Interest for default in furnishing retrun of tax basis.
Clause 210	:	Interest for default in payment of advance income-tax.
Clause 211	:	Interest for deferment of advance income-tax.
Clause 212	:	Interest on excess refund.
Clause 213	:	Interest payable on demand raised.
Clause 214	:	Interest for failure to deduct or collect or pay tax.
Chapter: H
REFUNDS
Clause 215	:	Refunds.
Clause 216	:	Interest on refund.
Clause 217	:	Person entitled to claim refund in certain special cases.
Chapter: I
RECOVERY
Clause 218	:	Recovery by Assessing Officer.
Clause 219	:	Recovery by Tax Recovery Officer.
Clause 220	:	Modes of recovery.
Clause 221	:	Tax Recovery Officer by whom recovery is to be effected.
Clause 222	:	Recovery of tax arrear in respect of non-resident from his assets.
Clause 223	:	Recovery in case of a company in liquidation.
Clause 224	:	Liability of manager of a company.
Clause 225	:	Joint and several liability of participants.
Clause 226	:	Recovery through State Government.
Clause 227	:	Recovery of tax in pursuance of agreements with foreign countries specified territory.
Clause 228	:	Tax clearance certificate in certain cases.
Clause 229	:	Recovery by suit or under other law not Affected.