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Indian Income Tax Bill, 2025   Chapter XIX ‐ B   Collection and Recovery of Tax Deduction and collection at source   Section No. Particulars IT Act, 1961 Section No. if any 392   Salary and accumulated balance due to an employee 192  /  192A 393   Tax to be deducted at source 193  /  194  /  194A  /  194B  /  194BA  /  194BB  /  194C  /  194D  /  194DA  /  194E  /  194EE  /  194G  /  194H  /  194-I  /  194-IA  /  194-IB  /  194-IC  /  194J  /  194K  /  194LA  /  194LB  /  194LBA  /  194LBB  /  194LBC  /  194LC  /  194M  /  194N  /  194-O  /  194P  /  194Q  /  194R  /  194S  /  194T  /  195  /  195A  /  196  /  196A  /  196B  /  196C  /  196D  /  197A 394   Collection of tax at source 206C 395   Certificates 206C 396   Tax deducted is income received 198 397   Compliance and reporting 200  /  203A  /  206A  /  206AA  /  206C  /  206CA  /  206CC 398   Consequences of failure to deduct or pay or, collect or pay 201  /  206C 399   Processing 200A  /  206CB 400   Power of Central Government to relax provisions of this Chapter  ‐ ‐  401   Bar against direct demand on assessee 205 402   Interpretation 204 BACK