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The procedure of tax collection in India has evolved over the years and is now subject to several acts, rules, and regulations, as laid down by the Indian Income Tax department.The tax is imposed on any kind of income of an individual as an employee or a self employed, or a corporation engaged in commercial activity. The amount of taxation depends on the type of income and the person or the organization earning the income. The tax collection in India has to follow several norms specified under the Income tax act of India.The tax amount also depends on the claims for rebates and exemptions under the Income tax act of India. The income tax is levied on all kinds of income and collected by the Central government of India apart from the income on agriculture which is not taxable under the Central government. 
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Income taxes are collected through withholding  and direct payments  If taxes are owed and the taxpayer has not paid, thenthey will garnish your bank accounts, paycheck, refunds, etc.
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