Deduction of Tax at Source is one recovery mode; assessing officers may pursue other prescribed recovery methods. The primary recovery mechanism is Deduction of Tax at Source as one method of recovering income tax, but the Assessing Officer may employ any other prescribed methods of recovery in addition to tax deducted at source; TDS/TCS and withholding tax serve as tools for recovery while administrative powers permit supplementary statutory recovery measures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction of Tax at Source is one recovery mode; assessing officers may pursue other prescribed recovery methods.
The primary recovery mechanism is Deduction of Tax at Source as one method of recovering income tax, but the Assessing Officer may employ any other prescribed methods of recovery in addition to tax deducted at source; TDS/TCS and withholding tax serve as tools for recovery while administrative powers permit supplementary statutory recovery measures.
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