Section mapper · TDS and TCS
Section 197A of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
Form 15G and Form 15H — asking the bank not to deduct.
- Was
s.197A, Income-tax Act, 1961 (repealed)- Is now
s.393(6), Income-tax Act, 2025- In force from
What changed
Renumbered into a sub-section. Section 393(6) carries the self-declaration route that was section 197A, so the declaration you give your bank is now made under that sub-section rather than under a section of its own.
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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