Deduction only one mode of recovery.
- The power to [recover tax] [ Substituted by Act 11 of 1987, Section 53, for " levy tax" (w.e.f. 1.6.1987).] by deduction under [the foregoing provisions of this Chapter] [ Substituted by Act 23 of 2004, Section 43, for the portion beginning with the words and figures " the provisions of sections 192" and ending with the word, figure and letter " section 196-D" (w.e.f. 1.10.2004).] shall be without prejudice to any other mode of recovery.Previous
Sec 201 — Consequences of failure to deduct or pay
Next
Sec 203 — [ Certificate for tax deducted. [Substituted by Act 20 of 1967, Section 30, for Section 203 (w.r.e.f. 1.4.1967).]
Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.