Deduction at Source and Advance Payment

In a later assessment year (correct)

In any case where income-tax has not been deducted

At the time of payment

In any assessment year beginning on or after a certain date

To allow the assessee to pay income-tax directly (correct)

To make provision for deducting income-tax at the time of payment

To specify the cases where income-tax has not been deducted

To explain how income-tax is payable by deduction or collection at source or by advance payment

The charge of tax on income under Section 4 (correct)

The deduction or collection of income tax at source

The advance payment of income tax

The payment of income tax under Section 192

<p>It is made by deduction or collection at source</p> Signup and view all the answers

<p>When income tax has not been deducted in accordance with the provisions of the Chapter</p> Signup and view all the answers