Section mapper · TDS and TCS
Section 201 of the Income-tax Act, 1961 is now
section 398 of the Income-tax Act, 2025
What happens when TDS is not deducted, or is deducted and not paid.
- Was
s.201, Income-tax Act, 1961 (repealed)- Is now
s.398(1), Income-tax Act, 2025- In force from
What changed
Renumbered and widened to cover collection as well as deduction. Section 398(1) keeps the assessee-in-default consequence for a person, including a company’s principal officer, who fails to deduct, collect or pay.
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.200 → s.397 — Your employer's duty to deposit the tax and file the quarterly statement
- s.205 → s.401 — You cannot be asked to pay tax your employer already deducted
- s.271C → s.448 — Penalty for not deducting TDS