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Section 390 — Deduction or collection at source and advance payment: its source in the Income-tax Act, 1961
Section 390 (Deduction or collection at source and advance payment) of the Income-tax Act, 2025 consolidates Section 190, Section 199, Section 202 and Section 206C of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 190 — Deduction at source and advance payment
- Section 199 — Credit for tax deducted
- Section 202 — Deduction only one mode of recovery
- Section 206C — Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
read both texts · §190 (1961) vs §390 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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