CA Student
15932 Points
Posted on 08 September 2014
Yes. All the provisions of TDS are governed by Chapter XVII-B of the Income-Tax Act, 1961.
.
Chapter XVII - Collection and recovery of tax
.
A --- General
B --- Deduction at source
BB - Collection at source
C --- Advance payment of tax
D --- Collection and recovery
E --- Tax payable under provisional assessment
F --- Interest chargeable in certain cases
G --- Levy of fee in certain cases