Deduction only one mode of recovery
Deduction only one mode of recovery.
202. The power to 9[recover] tax by deduction under 10[sections 192 to 194, section 194A 11[, section 194B] 12[, section 194BB] 11[, section 194C] 13[, section 194D] and section 195] shall be without prejudice to any other mode of recovery.
9. Substituted for "levy" by the Finance Act, 1987, w.e.f. 1-6-1987.
10. Substituted for "sections 192 to 195" by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967.
11. Inserted by the Finance Act, 1972, w.e.f. 1-4-1972.
12. Inserted by the Finance Act, 1978, w.e.f. 1-4-1978.
13. Inserted by the Finance Act, 1973, w.e.f. 1-4-1973.
[AS AMENDED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987]