law: The Income-Tax Act, 1961
  202. Deduction only one mode of recovery.-
  The power to 7[recover tax] by deduction under 8[the foregoing provisions of this Chapter] shall be without prejudice to any other mode of recovery.
  7. Subs. by Act 11 of 1987, s. 53 for "levy tax" (w.e.f. 1-6-1987).
  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).