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102120000000091348 2025-11-01 219 Credit for advance tax Content Credit for advance tax Credit for advance tax. 219. Any sum, other than a penalty or interest, paid by or recovered from an assessee...

102120000000091364 2025-11-01 233 Recovery of tax payable under provisional assessment Content Recovery of tax payable under provisional assessment E.—Tax payable under provisional assessment...

102120000000091365 2025-11-01 234 Tax paid by deduction or advance payment Content Tax paid by deduction or advance payment Tax paid by deduction or advance payment. 234. [Omitted by the Direct Tax...

102120000000091359 2025-11-01 229 Recovery of penalties, fine, interest and other sums Content Recovery of penalties, fine, interest and other sums Recovery of penalties, fine, interest and other...