Deduction at source and advance payment
Section 190 of the Income-tax Act, 1961 deals with deduction at source and advance payment. 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 or collection at source or by advance payment or by payment under sub-section (1A) of section 192, as the case may be, in accordance wit The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.
(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 or collection at source 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.
Direct payment.
Section 190, The Income-tax Act, 1961 (Act 43 of 1961).
Now in the Income-tax Act
INCOME-TAX-ACT-2025 390 Deduction or collection at source and advance payment Official correspondence
Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.
Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Commr. of Income Tax, Delhi vs Alcatel South Asia Pacific
Court's Decision & Legal Precedent
Tax Deduction at Source (TDS) provisions in Chapter XVII-B of the Income Tax Act, 1961, which are machinery provisions enabling collection and recovery of tax, are NOT independent of the charging provisions that determine assessability of income in the hands of the employee. Instead, TDS provisions form an integrated code with the charging and computation provisions. Consequently, when any income falls under the head "Salaries" and is deemed to accrue or arise in India under Section 9(1)(ii) (i.e., earned in India through services rendered in India), the TDS obligation under Section 192(1) applies to any person responsible for paying such income, regardless of whether the payment is made inside or outside India. The obligation is to deduct tax on the basis of the estimated income of the employee under the head "Salaries" for that financial year. When multiple employers pay salary to the same employee for services rendered in India, all such payments are part of the income chargeable under head "Salaries" in India, and TDS applies. Section 192(1) must be read conjunctively with Section 9(1)(ii) and the Explanation thereto.
On this section: Provides that notwithstanding regular assessment, tax on income becomes payable by deduction/collection at source or advance payment in accordance with Chapter XVII provisions
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Brij Lal vs Commnr. of Income Tax, Jalandhar
Court's Decision & Legal Precedent
Sections 234A, 234B and 234C of the Income Tax Act, 1961 are applicable to proceedings of the Settlement Commission under Chapter XIX-A to the extent indicated in the judgment, specifically that these interest provisions are applicable up to the date of the order under section 245D(1) allowing the settlement application and not beyond to the date of the final settlement order under section 245D(4). The Settlement Commission cannot reopen its concluded proceedings by invoking section 154 of the Act to levy interest under section 234B, as section 154 is inapplicable to Chapter XIX-A proceedings which have their own finality regime under section 245I.
On this section: Clarifies that advance tax payment will not prejudice charge of tax under section 4(1) nor modify liability to pay income tax after assessment
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Brij Lal vs Commnr. of Income Tax, Jalandhar
Court's Decision & Legal Precedent
Sections 234A, 234B and 234C of the Income Tax Act, 1961 are applicable to proceedings of the Settlement Commission under Chapter XIX-A to the extent that they govern the computation of interest on undisclosed income disclosed in settlement applications. However, the terminal point for levy of interest under section 234B is the date of the order under section 245D(1) (admission of settlement application) and not the date of the order under section 245D(4) (final settlement order). The Settlement Commission cannot reopen its concluded proceedings by invoking section 154 of the Act to levy interest under section 234B that was not levied in the original proceedings, as section 154 is not applicable to Chapter XIX-A proceedings and section 245I makes settlement orders final and conclusive.
On this section: Cited to establish that advance tax payment does not prejudice charge of tax or modify liability
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 190
What have the courts held on Section 190 of the Income-tax Act?
Commr. of Income Tax, Delhi vs Alcatel South Asia Pacific (25 Mar 2009) is the leading judgment on this section among those set out below: Provides that notwithstanding regular assessment, tax on income becomes payable by deduction/collection at source or advance payment in accordance with Chapter XVII provisions. Another 2 judgments on this section are set out below, all of them from the Supreme Court. They run from 2009 to 2010.
How do I find court cases under Section 190 of the Income-tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 190, section 190 Income Tax Act, section 190 of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 3 reported judgments on this section are set out on this page, beginning with Commr. of Income Tax, Delhi vs Alcatel South Asia Pacific (25 Mar 2009).
What should I read with Section 190 of the Income-tax Act, and has it changed?
Its own text turns on section 4 (Charge of income-tax), section 192 (Salary), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 390 (Deduction or collection at source and advance payment), which replaced it; conduct before that date is still charged, tried and appealed under this section.
When did Section 190 of the Income-tax Act come into force?
Section 190 of the Income-tax Act, cited as Income Tax Act 190, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.
Other sections of this Act
- 10. Incomes not included in total income30885 words
- 2. Definitions11419 words
- 80HHF. Deduction in respect of profits and gains from export or transfer of film software, etc7148 words
- 80-IB. Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings5474 words
- 155. Other amendments5451 words
- 139. Return of income5400 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.