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ITA 2025 regimeAct — chapter commentaryVolume XIX1 min read

ITA 2025 — Chapter XIX commentary (Vol XIX)

Chapter XIX

CHAPTER XIX — COLLECTION AND RECOVERY OF TAX INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 s. 392 — Salary TDS s. 192 s. 394 — Dividend TDS (10%) s. 194 s. 395 — Interest TDS s. 194A s. 397 — Contractor TDS (1%/2%) s. 194C s. 400 — Rent TDS (10%/2%) s. 194I s. 401 — Property TDS (1%, Rs 50L) s. 194-IA…

CHAPTER XIX — COLLECTION AND RECOVERY OF TAX

Chapter XIX — At a Glance

INCOME-TAX ACT, 2025

INCOME-TAX ACT, 1961

s. 392 — Salary TDS

s. 192

s. 394 — Dividend TDS (10%)

s. 194

s. 395 — Interest TDS

s. 194A

s. 397 — Contractor TDS (1%/2%)

s. 194C

s. 400 — Rent TDS (10%/2%)

s. 194I

s. 401 — Property TDS (1%, Rs 50L)

s. 194-IA

s. 403 — Professional TDS (10%/2%)

s. 194J

s. 406 — NR Payments TDS

s. 195

s. 414 — Default consequences

s. 201

s. 416-420 — TCS

s. 206C / 206CC / 206CCA

s. 421-425 — Advance tax (4 instalments)

ss. 207-219

s. 426-430 — Recovery / TRO

ss. 220-232 + Second Schedule

Practitioner notes

  • Maintain section-wise TDS / TCS register; reconcile with Form 26AS / AIS quarterly.
  • Section 406 (formerly 195) cross-border: TRC + Form 10F + Form 15CA/CB; PAN mandatory; treaty rate analysis.
  • Lower-rate certificate (s. 409 / 197): file Form 13 in advance — annual rather than transactional.
  • Advance tax: track instalment dates; minimum payment 90% of total to avoid s. 234B interest.
  • Recovery: 20% of disputed demand for stay; coordinate with CIT(A) appeal stay request.
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