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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.
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