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of <h1>Section 190 requires tax payment through deduction, collection at source, or advance payment regardless of assessment timing</h1> Section 190 of the Income Tax Act, 1961 establishes that tax on income must be paid through deduction or collection at source, advance payment, or payment under section 192(1A), regardless of when the regular assessment occurs in a later assessment year. The provision ensures tax collection follows the prescribed methods under Chapter XVII even when formal assessment is pending. Subsection (2) clarifies that this requirement does not affect the underlying tax charge on income under section 4(1), maintaining the fundamental tax liability while specifying collection mechanisms.
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