Section mapper · TDS and TCS
Section 195A of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
Grossing up when a payment is promised net of tax.
- Was
s.195A, Income-tax Act, 1961 (repealed)- Is now
s.393(10), Income-tax Act, 2025- In force from
What changed
Renumbered into a sub-section. Section 393(10) carries the grossing-up rule that was section 195A: where the payer bears the tax, the income is increased to the amount that, after deduction, leaves the agreed net sum.
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.195 → s.393 — TDS when you pay a non-resident — including buying a flat from an NRI
- s.192 → s.392 — TDS on salary — what your employer deducts every month