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of <h1>Section 202 Income Tax Act confirms tax deduction at source as additional recovery method alongside other collection mechanisms</h1> Section 202 of the Income Tax Act, 1961 establishes that the power to recover tax through deduction at source is an additional recovery mechanism that does not limit other available modes of tax recovery. The provision clarifies that tax deduction at source operates as one method among multiple recovery options available to tax authorities. The section has undergone significant amendments, with the word 'recover' being substituted for 'levy' in 1987, and the scope of applicable provisions being simplified in 2004 to reference 'the foregoing provisions of this Chapter' instead of listing specific sections. This statutory provision ensures that deduction at source serves as a complementary tool rather than an exclusive method for tax collection, preserving the tax authority's ability to pursue alternative recovery mechanisms when necessary.
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