Declaration by the payee for no deduction
- 1961 Act
- Section 197A
Section findersection 393(6)Act page 490
Section 197A in the Income-tax Act, 2025
The answer
Section 197A of the Income-tax Act, 1961 is section 393(6) of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
As enacted
Source: the enacted text of the Income-tax Act, 2025 [30 of 2025], as amended by the Finance Act, 2026, page 490. 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 197A called in the Income-tax Act, 2025?
Section 197A of the Income-tax Act, 1961 is section 393(6) of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.