Section mapper · TDS and TCS
Section 205 of the Income-tax Act, 1961 is now
section 401 of the Income-tax Act, 2025
You cannot be asked to pay tax your employer already deducted.
- Was
s.205, Income-tax Act, 1961 (repealed)- Is now
s.401, Income-tax Act, 2025- In force from
What changed
Renumbered only, and the wording is almost unchanged: where tax is deductible at source, you cannot be called upon to pay it yourself to the extent it was deducted from your income. It is the provision that matters when a deduction shows on your payslip and your certificate but not in the department's records.
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.199 → s.390 — Getting credit for the tax your employer deducted
- s.285BB → s.510 — The annual information statement the department keeps on you