| 390. Deduction or collection at source and advance payment. | 
		| 391. Direct payment | 
		| 392. Salary and accumulated balance due to an employee. | 
		| 393. Tax to be deducted at source. | 
		| 394. Collection of tax at source | 
		| 395. Certificates | 
		| 396. Tax deducted is income received. | 
		| 397. Compliance and reporting | 
		| 398. Consequences of failure to deduct or pay or, collect or pay. | 
		| 399. Processing | 
		| 400. Power of Central Government to relax provisions of this Chapter. | 
		| 401. Bar against direct demand on assessee. | 
		| 402. Interpretation | 
		| 403. Liability for payment of Advance tax | 
		| 404. Conditions of liability to pay Advance tax | 
		| 405. Computation  of  Advance  tax | 
		| 406. Payment of advance tax by assessee on his own accord | 
		| 407. Payment of advance tax by assessee in pursuance of order of Assessing officer. | 
		| 409. When assessee is deemed to be in default | 
		| 410. Credit for advance tax | 
		| 411. When tax payable and when assessee deemed in default | 
		| 412. Penalty payable when tax in default | 
		| 413. Certificate by Tax Recovery Officer and validity thereof | 
		| 414. Tax Recovery Officer by whom recovery is to be effected | 
		| 415. Stay of proceedings in pursuance of certificate and amendment or cancellation thereof | 
		| 416. Other modes of recovery | 
		| 417. Recovery through State Government | 
		| 418. Recovery of tax in pursuance of agreements with foreign countries. | 
		| 419. Recovery of penalties, fine, interest and other sums. | 
		| 420. Tax clearance certificate | 
		| 421. Recovery by suit or under other law not affected | 
		| 422. Recovery of tax arrear in respect of non-resident from his assets | 
		| 424. Interest for defaults in payment of advance tax | 
		| 426. Interest on excess refund | 
		| 427. Fee for default in furnishing statements | 
		| 428. Fee for default in furnishing return of income | 
		| 429. Fee for default relating to statement or certificate | 
		| 430. Fee for default relating to intimation of Aadhaar number | 
		| 408. Instalments of advance tax and due dates. | 
		| 423. Interest for defaults in furnishing return of income | 
		| 425. Interest for deferment of Advance Tax |