https://www.taxtmi.com/acts?id=51935 The provision requires tax on income to be paid during the tax year by deduction or collection at source, advance payment, or a prescribed payment route, regardless of later assessment; such amounts are treated as tax paid on behalf of the relevant person, and the authority may make rules for crediting those payments and for determining the tax year for credit. en-us Thu, 14 Aug 2025 18:14:18 +0530 Sat, 06 Sep 2025 11:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51935 The provision requires tax on income to be paid during the tax year by deduction or collection at source, advance payment, or a prescribed payment route, regardless of later assessment; such amounts are treated as tax paid on behalf of the relevant person, and the authority may make rules for crediting those payments and for determining the tax year for credit. Act-Rules Income Tax Thu, 14 Aug 2025 18:14:18 +0530 https://www.taxtmi.com/acts?id=51935