Section mapper · TDS and TCS
Section 202 of the Income-tax Act, 1961 is now
section 390 of the Income-tax Act, 2025
TDS is one way of recovering tax, not the only way.
- Was
s.202, Income-tax Act, 1961 (repealed)- Is now
s.390(4), Income-tax Act, 2025- In force from
What changed
Renumbered into a sub-section. What was section 202 is section 390(4): deduction at source does not prevent the tax being recovered in any other manner the Act allows.
Where this comes from
Read from egazette.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.190 → s.390 — Why tax is collected before you ever file
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- s.205 → s.401 — You cannot be asked to pay tax your employer already deducted