Income-tax collection occurs via voluntary payments, tax deducted at source and tax collected at source under taxpayer obligation.

Income-tax is collected by three mechanisms: voluntary payments into designated banks (e.g., Advance Tax and Self Assessment Tax), tax deducted at source (TDS), and tax collected at source (TCS). Each taxpayer has a constitutional obligation to compute income and pay taxes correctly, with designated banks and withholding agents serving as collection points.

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