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of <h1>Section 390 creates independent interim methods (deduction, collection at source, advance payment, section 392(2)(a)) for discharging income tax liabilities</h1> Section 390 establishes deduction/collection at source, advance payment, and specified payments under section 392(2)(a) as independent interim modes for discharging income-tax liabilities, operative irrespective of later assessment timing, and without affecting the charge under section 4(1). Amounts remitted to the Central Government are treated as tax paid on behalf of identified persons, and the Board is empowered to make rules on crediting such amounts and determining the relevant tax year; enacted wording refines beneficiary limbs, broadens 'recovery' versus 'collection,' and shifts a rule-making duty from mandatory to discretionary.
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