Section mapper · TDS and TCS
Section 198 of the Income-tax Act, 1961 is now
section 396 of the Income-tax Act, 2025
Why your return shows more salary than your bank account received.
- Was
s.198, Income-tax Act, 1961 (repealed)- Is now
s.396, Income-tax Act, 2025- In force from
What changed
Renumbered only. Tax deducted at source is deemed to be income received, so the figure you declare is the gross one on your certificate and not the net one that reached your bank.
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.199 → s.390 — Getting credit for the tax your employer deducted
- s.203 → s.395 — The TDS certificate your employer gives you — Form 16
- s.192 → s.392 — TDS on salary — what your employer deducts every month