Section mapper · TDS and TCS
Section 197 of the Income-tax Act, 1961 is now
section 395 of the Income-tax Act, 2025
Certificate for lower or nil TDS.
- Was
s.197, Income-tax Act, 1961 (repealed)- Is now
s.395(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 395 is headed "Certificates" and carries the lower-deduction certificate at sub-section (1).
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.
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