Search Sections
Search by section number, topic, keyword, or common term. Each result shows the old-to-new mapping, practical impact and whether that record has been source-checked.
2 provisions found
Source-check status is shown on each result
This is only a renumbering — Section 195 of ITA 1961 is now Section 393 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.
Section 195: TDS on any sum (other than salary) paid to a non-resident — at rates in force. Payer must determine taxability.
Section 393: TDS on payments to non-residents — catch-all provision within consolidated TDS. (Exact s.393 table row: pending source check.)
Consolidated into Section 393. No change in rates or obligation.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.
This is only a renumbering — Section 115BBE of ITA 1961 is now Section 195 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.
Section 115BBE: Income referred to in Sections 68, 69, 69A, 69B, 69C, 69D taxed at 60% (plus surcharge 25% and cess) — effective rate ~78.2%.
Section 195: Same 60% tax rate on unexplained income.
Renumbered from 115BBE to 195. Harsh rate of 60% unchanged.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.