https://www.taxtmi.com/acts?id=48834 The provision prescribes modes for discharge of income-tax liabilities by way of deduction or collection at source, advance payment, or payment under the specified provision, with such payments governed by the Chapter's rules irrespective of later assessment. Tax sums deducted, collected or paid to the Central Government are treated as payment of tax on behalf of the person from or in respect of whose income the tax was deducted or collected or from whom it was collected, and the Board may make rules for crediting such tax and determining the tax year for credit. en-us Fri, 14 Feb 2025 12:38:56 +0530 Fri, 14 Feb 2025 12:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48834 The provision prescribes modes for discharge of income-tax liabilities by way of deduction or collection at source, advance payment, or payment under the specified provision, with such payments governed by the Chapter's rules irrespective of later assessment. Tax sums deducted, collected or paid to the Central Government are treated as payment of tax on behalf of the person from or in respect of whose income the tax was deducted or collected or from whom it was collected, and the Board may make rules for crediting such tax and determining the tax year for credit. Act-Rules Bills Fri, 14 Feb 2025 12:38:56 +0530 https://www.taxtmi.com/acts?id=48834