INCOME TAX ACT 2025
Income Tax Act 2025Chapter XVIII

Section 395

Lower / Nil TDS Certificate

Tax Deducted at Source
ITA 1961 Equivalent: S.197
Key topics covered
#lower TDS certificate#nil TDS#Form 13
Section Overview

Section No.

395

Chapter

XVIII

ITA 1961 Predecessor

S.197

Chapter Context

Section 395 falls under Chapter XVIII — Tax Deducted at Source of the Income Tax Act 2025. This act came into force on 1 April 2026, replacing the Income Tax Act 1961. The equivalent provision in the old act was S.197.

Frequently Asked Questions

Section 395 of the Income Tax Act 2025 deals with "Lower / Nil TDS Certificate". It falls under Chapter XVIII (Tax Deducted at Source). The equivalent provision in the old Income Tax Act 1961 was S.197. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.

S.197 of the Income Tax Act 1961 corresponds to Section 395 of the Income Tax Act 2025 ("Lower / Nil TDS Certificate"). The ITA 2025 reorganised and renumbered most provisions from ITA 1961 while retaining their substantive legal effect. Tax professionals and taxpayers familiar with the old numbering can use this section-by-section mapping to navigate the new act.

Section 395 ("Lower / Nil TDS Certificate") is part of Chapter XVIII — Tax Deducted at Source — of the Income Tax Act 2025. This chapter deals with tax deducted at source provisions applicable for Tax Year 2026-27 and onwards.