Section mapper · TDS and TCS
Section 191 of the Income-tax Act, 1961 is now
section 391 of the Income-tax Act, 2025
When you pay the tax yourself because nobody deducted it.
- Was
s.191, Income-tax Act, 1961 (repealed)- Is now
s.391(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 391(1) keeps direct payment as the fallback: where the Act provides for no deduction, or where tax was not in fact deducted, the income tax is payable directly by you.
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.190 → s.390 — Why tax is collected before you ever file
- s.201 → s.398 — What happens when TDS is not deducted, or is deducted and not paid
- s.205 → s.401 — You cannot be asked to pay tax your employer already deducted