Section mapper · TDS and TCS
Section 200 of the Income-tax Act, 1961 is now
section 397 of the Income-tax Act, 2025
Your employer's duty to deposit the tax and file the quarterly statement.
- Was
s.200, Income-tax Act, 1961 (repealed)- Is now
s.397(3)(a) and s.397(3)(b), Income-tax Act, 2025- In force from
What changed
Renumbered into the compliance section. Section 397(3)(a) is the duty to pay the deducted tax to the government; section 397(3)(b) is the duty to file the periodic statement. That statement is a different document from your certificate, which is why the two can disagree — and its receipt number is printed on the certificate so the pair can be traced to each other.
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.203 → s.395 — The TDS certificate your employer gives you — Form 16
- s.205 → s.401 — You cannot be asked to pay tax your employer already deducted
- s.285BB → s.510 — The annual information statement the department keeps on you