https://www.taxtmi.com/manuals?id=8005 Section 390 provides for payment of income-tax through TDS, TCS, advance tax and direct payment for specified non-monetary perquisites. These collection obligations apply notwithstanding later assessment and do not affect the underlying income-tax charge. Tax deposited with the Central Government is credited to the relevant deductee, collectee or person in respect of whose income it is paid. The mechanisms are additional to other recovery methods, and the Board may prescribe rules on the person and tax year for allowing credit. en-us Fri, 17 Jul 2026 17:31:00 +0530 Wed, 29 Jul 2026 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8005 Section 390 provides for payment of income-tax through TDS, TCS, advance tax and direct payment for specified non-monetary perquisites. These collection obligations apply notwithstanding later assessment and do not affect the underlying income-tax charge. Tax deposited with the Central Government is credited to the relevant deductee, collectee or person in respect of whose income it is paid. The mechanisms are additional to other recovery methods, and the Board may prescribe rules on the person and tax year for allowing credit. Manuals Income Tax Fri, 17 Jul 2026 17:31:00 +0530 https://www.taxtmi.com/manuals?id=8005