— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
Section 200A — Processing of statements of tax deducted at source and other Statements: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 200A (Processing of statements of tax deducted at source and other Statements) of the Income-tax Act, 1961 corresponds to Section 399 (Processing) of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 399 — Processing
read both texts · §200A (1961) vs §399 (2025)
loading…
loading…
The official table additionally links Section 402 (Interpretation) — definitional/interpretive cross-references, not the substantive successor.
Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 200A of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?
No — its subject matter continues in the Income-tax Act, 2025 as Section 399.
What does Section 200A of the Income-tax Act, 1961 deal with?
Section 200A — "Processing of statements of tax deducted at source and other Statements", under CHAPTER XVII - COLLECTION AND RECOVERY OF TAX of the Income-tax Act, 1961.
— built by nexus
Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.
same chapter · chapter xvii - collection and recovery of tax · income-tax act, 1961
- Section 197B — Lower deduction in certain cases for a limited period
- Section 198 — Tax deducted is income received
- Section 199 — Credit for tax deducted
- Section 200 — Duty of person deducting tax
- Section 201 — Consequences of failure to deduct or pay
- Section 202 — Deduction only one mode of recovery
- Section 203 — Certificate for tax deducted
- Section 203A — Tax deduction and collection account number
frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281