Tax deduction and collection account number - allotment and quoting
- 1961 Act
- Section 203A
Section findersection 397(1)Act page 496
Section 203A in the Income-tax Act, 2025
The answer
Section 203A of the Income-tax Act, 1961 is section 397(1) 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 496. 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 203A called in the Income-tax Act, 2025?
Section 203A of the Income-tax Act, 1961 is section 397(1) of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.