Section 398
TDS Default — Assessee in Default
Section No.
398
Chapter
XVIII
ITA 1961 Predecessor
S.201
Chapter Context
Section 398 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.201.
Frequently Asked Questions
Section 398 of the Income Tax Act 2025 deals with "TDS Default — Assessee in Default". It falls under Chapter XVIII (Tax Deducted at Source). The equivalent provision in the old Income Tax Act 1961 was S.201. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.
S.201 of the Income Tax Act 1961 corresponds to Section 398 of the Income Tax Act 2025 ("TDS Default — Assessee in Default"). 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 398 ("TDS Default — Assessee in Default") 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.