Tax collection at source, advance tax, and direct payment secure contemporaneous collection while preserving assessment and recovery mechanisms.

Section 390 provides that tax on income may be paid through TDS, TCS, advance tax, or direct payment for non-monetary perquisites. These mechanisms operate independently of later assessment and do not affect the underlying charge of income-tax. Tax paid through these modes is additional to other recovery mechanisms, so any balance remaining after assessment may be recovered. Amounts deducted, collected, or directly paid and deposited with the Central Government are treated as tax paid on behalf of the relevant person, with credit granted under prescribed rules.

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