Section mapper · TDS and TCS
Section 203 of the Income-tax Act, 1961 is now
section 395 of the Income-tax Act, 2025
The TDS certificate your employer gives you — Form 16.
- Was
s.203, Income-tax Act, 1961 (repealed)- Is now
s.395(4)(a) and s.395(4)(b), Income-tax Act, 2025- In force from
What changed
Renumbered, and the certificate itself was renumbered with it. The duty to issue a certificate for tax deducted now sits at section 395(4)(a), with section 395(4)(b) covering the certificate an employer issues where it paid the tax on your non-monetary perquisites itself. Under the Income-tax Rules, 2026 the salary certificate is prescribed as Form No. 130 by rule 215(1), and it has three parts rather than two.
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
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