Any interest (other than Sl. 2 to 5) or any other sum chargeable under the Act, not being income chargeable under Salaries
- Rate
- Rates in force
- Who deducts
- Any person
- 1961 Act
- Section 195
Section finders.393(2) [Table: Sl. No. 17]Act page 479 section 397(3)(d)Act page 497
Section 195 in the Income-tax Act, 2025
The answer
In the Income-tax Act, 2025, 195(6) is section 397(3)(d) and 195 is s.393(2) [Table: Sl. No. 17]. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
As enacted
The section itself
Information on sums paid to a non-resident (the Form 15CA/15CB obligation)
- 1961 Act
- Section 195(6)
Source: the enacted text of the Income-tax Act, 2025 [30 of 2025], as amended by the Finance Act, 2026, pages 479, 497. This page sets out the Table entry as read from the Act; read the section and the Notes to its Table before relying on it for a return or an opinion.
Questions this answers
What is section 195 called in the Income-tax Act, 2025?
In the Income-tax Act, 2025, 195(6) is section 397(3)(d) and 195 is s.393(2) [Table: Sl. No. 17]. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
What is the TDS rate and threshold under s.393(2) [Table: Sl. No. 17]?
Rate: Rates in force. It covers: Any interest (other than Sl. 2 to 5) or any other sum chargeable under the Act, not being income chargeable under Salaries.