Section mapper · TDS and TCS
Section 190 of the Income-tax Act, 1961 is now
section 390 of the Income-tax Act, 2025
Why tax is collected before you ever file.
- Was
s.190, Income-tax Act, 1961 (repealed)- Is now
s.390(1), Income-tax Act, 2025- In force from
What changed
Renumbered and broadened. Section 390(1) states the three ways tax on income is payable ahead of assessment — deduction or collection at source, advance payment, and payment under section 392(2)(a) — where the old section named only the first two.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.191 → s.391 — When you pay the tax yourself because nobody deducted it
- s.192 → s.392 — TDS on salary — what your employer deducts every month
- s.207 → s.403 — Who has to pay advance tax