41190. (1) Notwithstanding that the regular assessment in respect of any
income is to be made in a later assessment year, the tax on such income shall
be payable by deduction 42[or collection] at source or by advance payment 43[or by payment under sub-section (1A) of section 192], as the case may be, in accordance with
the provisions of this Chapter.
(2) Nothing in this
section shall prejudice the charge of tax on such income under the provisions
of sub-section (1) of section 4.