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Union of India - Section

Section 202 in The Income Tax Act, 1961

202. 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.