Payment inclusion: Section 190 amended to recognise payment under sub section (1A) of section 192 as a valid mode. Amendment to section 190 inserts the words 'or by payment under sub-section (1A) of section 192' after 'by advance payment', thereby treating payments under sub section (1A) of section 192 as a recognised mode of payment under section 190, with effect from 1 June 2002.