Section 395 — Certificates: its source in the Income-tax Act, 1961

Section 395 (Certificates) of the Income-tax Act, 2025 consolidates Section 195, Section 197, Section 203 and Section 206C of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 195 — Other sums
Section 197 — Certificate for deduction at lower rate
Section 203 — Certificate for tax deducted
Section 206C — Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.

read both texts · §195 (1961) vs §395 (2025)

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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 395 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 195, Section 197, Section 203, Section 206C of the Income-tax Act, 1961.

What does Section 395 of the Income-tax Act, 2025 deal with?

Section 395 — "Certificates", under CHAPTER XIX - Collection and recovery of tax of the Income-tax Act, 2025.

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same chapter · chapter xix - collection and recovery of tax · income-tax act, 2025

Section 391 — Direct payment
Section 392 — Salary and accumulated balance due to an employee
Section 393 — Tax to be deducted at source
Section 394 — Collection of tax at source
Section 396 — Tax deducted is income received
Section 397 — Compliance and reporting
Section 398 — Consequences of failure to deduct or pay or, collect or pay
Section 399 — Processing

frequently looked up · income-tax act, 2025

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