law: The Income-Tax Act, 1961
  Chapter XVII
  Collection and Recovery of Tax
  A.-General
  190. Deductionat source and advance payment.-
  (1) Notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year, the tax on such income shall be payable by deduction 2[or collection] at source 3[or by advance payment or by payment under sub-section (1A) of section 192], as the case may be, in accordance with the provisions of this Chapter.
  (2) Nothing in this section shall prejudice the charge of tax on such income under the provisions of sub-section (1) of section 4.
  2. Ins. by Act 3 of 1989, s. 29 (w.e.f. 1-6-1988).
  3. Ins. by Act 20 of 2002, s. 70 (w.e.f. 1-6-2002).