1961Section 202

202. Deduction only one mode of recovery.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

The power to recover tax by deduction under the foregoing provisions of this Chapter shall be without prejudice to any other mode of recovery.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·