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— official CBDT correspondence
Section 400 — Power of Central Government to relax provisions of this Chapter: its source in the Income-tax Act, 1961
Section 400 (Power of Central Government to relax provisions of this Chapter) of the Income-tax Act, 2025 consolidates Section 194-O, Section 194A, Section 194BA, Section 194N, Section 194Q, Section 194R, Section 194S, Section 195, Section 197, Section 197A and Section 206C of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 194-O — Payment of certain sums by e-commerce operator to e-commerce participant
- Section 194A — Interest other than “Interest on securities”
- Section 194BA — Winnings from online games
- Section 194N — Payment of certain amounts in cash
- Section 194Q — Deduction of tax at source on payment of certain sum for purchase of goods
- Section 194R — Deduction of tax on benefit or perquisite in respect of business or profession
- Section 194S — Payment on transfer of virtual digital asset
- Section 195 — Other sums
- Section 197 — Certificate for deduction at lower rate
- Section 197A — No deduction to be made in certain cases
- Section 206C — Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
read both texts · §194-O (1961) vs §400 (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 400 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 194-O, Section 194A, Section 194BA, Section 194N, Section 194Q, Section 194R, Section 194S, Section 195, Section 197, Section 197A, Section 206C of the Income-tax Act, 1961.
What does Section 400 of the Income-tax Act, 2025 deal with?
Section 400 — "Power of Central Government to relax provisions of this Chapter", 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 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
- Section 401 — Bar against direct demand on assessee
- Section 402 — Interpretation
- Section 403 — Liability for payment of advance tax
- Section 404 — Conditions of liability to pay advance tax
frequently looked up · income-tax act, 2025
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