CHAPTER XVII33COLLECTION AND RECOVERY OF TAXA.—GeneralDeduction at source and advance payment.190.
(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