Chapter XIX of the Income-tax Act, 2025 runs from section 390 to section 430 and covers collection and recovery of tax. Its 41 sections replace 87 sections of the Income-tax Act, 1961. This guide gives the complete section-by-section mapping between the two Acts.
What Chapter XIX covers
Chapter XIX is where the biggest structural change in the whole Act happens. Every TDS section of the 1961 Act — the entire 194 series plus 195 and the 196 series — is consolidated into a single section 393 with tables. The chapter also carries TCS, advance tax, recovery, interest and late fees.
Chapter XIX contains 41 sections (sections 390 to 430). Between them they carry forward the substance of 87 sections of the Income-tax Act, 1961.
The Income-tax Act, 2025 received Presidential assent on 21 August 2025 and takes effect from 1 April 2026. The Income-tax Act, 1961 continues to govern every tax year up to 31 March 2026, and all assessments, appeals, penalties and prosecutions relating to those years are completed under the old Act by virtue of the repeal and savings provision in section 536. The mapping on this page is drawn from the section-wise concordance published with the Act, including the corrigenda notified in the Gazette on 3 September 2025.
What changed in Chapter XIX
- Section 393 replaces about forty TDS sections, including 193, 194, 194A, 194B, 194BA, 194BB, 194C, 194D, 194DA, 194E, 194EE, 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA, the 194LB series, 194LC, 194M, 194N, 194-O, 194P, 194Q, 194R, 194S, 194T, 195, 195A, 196, 196A to 196D and 197A. The rates and thresholds are set out in tables inside the section.
- Salary TDS stays separate. Section 392 carries sections 192 and 192A — salary and the accumulated provident fund balance.
- TCS is section 394 (old section 206C), with certificates in section 395, compliance and reporting in section 397 and consequences of failure in section 398.
- Advance tax runs from sections 403 to 410: liability (207), conditions (208), computation (209), instalments and due dates (211 → section 408).
- Interest and fees renumber together: 234A becomes 423, 234B becomes 424, 234C becomes 425, 234D becomes 426, 234E becomes 427, 234F becomes 428, 234G becomes 429 and 234H becomes 430.
Chapter XIX: complete section mapping (2025 → 1961)
Every section of Chapter XIX is listed below with the section or sections of the Income-tax Act, 1961 that it corresponds to. Where a section is marked as read with a Schedule, the operative detail sits in that Schedule rather than in the section itself.
| New section (2025) | Provision | Corresponding 1961 section(s) |
|---|---|---|
| 390 | Deduction or collection at source and advance payment | 190, 199, 206C |
| 391 | Direct payment | 191 |
| 392 | Salary and accumulated balance due to an employee | 192, 192A |
| 393 | Tax to be deducted at source | 193, 194, 194A, 194B, 194BA, 194BB, 194C, 194D, 194DA, 194E, 194EE, 194G, 194H, 194-I, 194-IA, 194-IB, 194-IC, 194J, 194K, 194LA, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194M, 194N, 194-O, 194P, 194Q, 194R, 194S, 194T, 195, 195A, 196, 196A, 196B, 196C, 196D, 197A |
| 394 | Collection of tax at source | 206C |
| 395 | Certificates | 197, 195, 203, 206C |
| 396 | Tax deducted is income received | 198 |
| 397 | Compliance and reporting | 203A, 206AA, 206CC, 200, 206A, 206C, 194-IA, 194-IB, 194M, 194S, 195 |
| 398 | Consequences of failure to deduct or pay or, collect or pay | 201, 206C |
| 399 | Processing | 200A, 206CB |
| 400 | Power of Central Government to relax provisions of this Chapter | 194A, 194BA, 194N, 194-O, 194Q, 194R, 194S, 195, 197, 197A, 206C |
| 401 | Bar against direct demand on assessee | 205 |
| 402 | Interpretation | 192, 206CB |
| 403 | Liability for payment of advance tax | 207 |
| 404 | Conditions of liability to pay advance tax | 208 |
| 405 | Computation of advance tax | 209 |
| 406 | Payment of advance tax by assessee on his own accord | 210 |
| 407 | Payment of advance tax by assessee in pursuance of order of Assessing Officer | 209, 210, 211 |
| 408 | Instalments of advance tax and due dates | 211 |
| 409 | When assessee is deemed to be in default | 218 |
| 410 | Credit for advance tax | 219 |
| 411 | When tax payable and when assessee deemed in default | 220 |
| 412 | Penalty payable when tax in default | 221 |
| 413 | Certificate by Tax Recovery Officer and Validity thereof | 222, 224 |
| 414 | Tax Recovery Officer by whom recovery is to be effected | 223 |
| 415 | Stay of proceedings in pursuance of certificate and amendment or cancellation thereof | 225 |
| 416 | Other modes of recovery | 226 |
| 417 | Recovery through State Government | 227 |
| 418 | Recovery of tax in pursuance of agreements with foreign countries | 228A |
| 419 | Recovery of penalties, fine, interest and other sums | 229 |
| 420 | Tax clearance certificate | 230 |
| 421 | Recovery by suit or under other law not affected | 232 |
| 422 | Recovery of tax arrear in respect of non-resident from his assets | 173 |
| 423 | Interest for defaults in furnishing return of income | 234A |
| 424 | Interest for defaults in payment of advance tax | 234B |
| 425 | Interest for deferment of advance tax | 234C |
| 426 | Interest on excess refund | 234D |
| 427 | Fee for default in furnishing statements | 234E |
| 428 | Fee for default in furnishing return of income | 234F |
| 429 | Fee for default relating to statement or certificate | 234G |
| 430 | Fee for default relating to intimation of Aadhaar number | 234H |
How to use this mapping
- Working on a year up to 2025-26? Use the 1961 section in the right-hand column. The old Act governs those years under section 536.
- Working on tax year 2026-27 onwards? Use the new section number in the left-hand column, and read the section text rather than assuming the old provision was copied verbatim.
- Drafting a reply or an appeal? Cite the section that applies to the year in dispute, not the section in force when you are writing.
- Updating templates and software? Sections that merged — shown where one new section maps to several old ones — need the most attention, because a single new provision now carries what were separate conditions.
This page is a structural mapping guide, not tax advice. A corresponding section is not always an identical section — several provisions were merged, split or re-worded when they were carried over. Always read the actual text of the new section before relying on it, and check for later amendments, rules and CBDT notifications.
Related Guides
- Income-tax Act 2025: complete chapter and schedule structure
- Income-tax Act 1961 vs 2025 — master comparison
- Section mapping cheat sheet: 1961 to 2025
- Tax year under the Income-tax Act 2025
Key Facts About Income
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
Which sections make up Chapter XIX of the Income-tax Act, 2025?
Chapter XIX runs from section 390 to section 430 — 41 sections in all — and is headed “Collection and Recovery of Tax”.
How many 1961 sections does Chapter XIX replace?
The sections in this chapter carry forward the substance of 87 sections of the Income-tax Act, 1961. Some new sections merge several old ones, which is why the counts differ.
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