Section 190 of the Income Tax Act
Income-tax Act, 2025: s.390
Section 190 of the Income-tax Act, 1961 corresponds to section 390 (Deduction or collection at source and advance payment) of the Income-tax Act, 2025.
Read section 390 of the 2025 Act
Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.
The decision most relied on for Section 190 is Karnataka Power Transmission Corporation Ltd. v. Dy. CIT (67 Taxmann.com 259), cited in 24 of the 25 judgments on BharatTax that turn on this section.
Leading authorities on Section 190
Tax is deductible at source under Section 194A only on interest that has 'partaken the character of income' in the hands of the recipient.
The Income Tax Appellate Tribunal has powers of widest amplitude, identical to those of an appellate court under the Code of Civil Procedure, enabling it to take all necessary steps to prevent an appeal from being rendered nugatory. This includes the power to stay proceedings.
