Section mapper · TDS and TCS
Section 203A of the Income-tax Act, 1961 is now
section 397 of the Income-tax Act, 2025
TAN — the deduction account number printed on your Form 16.
- Was
s.203A, Income-tax Act, 1961 (repealed)- Is now
s.397(1)(a) and s.397(1)(b), Income-tax Act, 2025- In force from
What changed
Renumbered into the compliance section. Section 397(1)(a) requires anyone deducting tax to hold a tax deduction and collection account number, and section 397(1)(b) requires it to be quoted in every challan, statement and certificate — which is why it appears on your certificate at all.
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.206AA → s.397 — Higher TDS when you do not give your PAN
- s.192 → s.392 — TDS on salary — what your employer deducts every month