IT Act 1961 202 — Deduction only one mode of recovery

Income-tax Act, 1961

Statutory text

The power to [recover tax] by deduction under [the foregoing provisions of this Chapter] shall be without prejudice to any other mode of recovery. 8. Subs by Act 23 of 2004, s. 43, for certain words, figures and letters the portion beginning with the words “the provisions of section 192” and ending with the words “section 196D” (w.e.f. 1-10-2004).

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