Tax Book 2023

Deduction / Payment of Tax Chapter- 23

Section Rule

Topic covered Topic covered

Section Rule

(For CA Mod F & ICMAP students) 165A 39A to

39D

Furnishing of information by banks

166 Priority of tax collected or deducted

137 Due date of payment of tax 167 Indemnity

138 123, 124 & 125 Recovery of tax out of property & through arrest of taxpayer 168 Credit for tax collected or deducted

138A Recovery of tax by district officer (revenue) 175 Power to enter and search premises

138B Bankruptcy 175A Redatabasesal-time access to information and

139 Collection of tax in case of private

companies and AOP’s

176 Notice to obtain information or

evidence

140

Recovery of tax from persons

holding money on behalf of a

taxpayer

220 Receipts for amounts paid

147 &

147A

Advance payment of tax 141

Liquidators

148 &158 Deduction or collection of tax at source 142 Recovery of tax due by nonmember of an AOP - resident

158 Time of deduction of tax 146

(^) Recovery of tax from persons
assessed in Azad Jammu & Kashmir
159 40 Exemption or lower rate certificate 146A Initiation, validity, etc., of recovery proceedings
159 Rules for rats of tax deduction (^) /146C146B^
(^) Tax arrears settlement incentives
scheme / Assistance in the recovery
and collection of taxes
160 43 Payment of tax collected or deducted 170 71 Refunds
161 Failure to pay tax collected or
deducted
171 Additional payment for delayed
refunds
205 Default surcharge 171A
(^) Payment of refund through
income tax refund bonds
162 Recwas not collected or deductedovery of tax from whom the tax 205A
Reduction in default surcharge,
consequential to reduction in tax or
penalty
163 Recovery of advance payment or deduction of tax at source Rule 84 to 90 Registration Practitioners of income tax
164A Payment of tax collected or deducted by SWAPS agents

23 Deduction / Payment of Tax

Chapter