Section mapper · TDS and TCS
Section 199 of the Income-tax Act, 1961 is now
section 390 of the Income-tax Act, 2025
Getting credit for the tax your employer deducted.
- Was
s.199, Income-tax Act, 1961 (repealed)- Is now
s.390(5) and s.390(6), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 390(5) treats tax deducted and paid to the government as payment of tax on behalf of the person it was deducted from, and section 390(6) is the rule-making power for how that credit is given and for which tax year.
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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