A.—Deduction of tax at source
Deduction or collection of tax at source and advance payment.
193. (1) The tax on any income shall be payable by deduction or collection at source or by advance payment, as the case may be, in accordance with the provisions of this Chapter, notwithstanding that the regular assessment in respect of such income is to be made in a later financial year.
(2) Nothing in this section shall prejudice the charge of tax on such income under the provisions of sub-section (2) of section 2.
