Income Tax Act, 2025
Section 16: Sub-section (3) omitted by Act 23 of 1986, s. 39 (w.e.f. 11987).
16. Sub-section (3) omitted by Act 23 of 1986, s. 39 (w.e.f. 11987).
658
1[197A. No deduction to be made in certain cases.—(1) Notwithstanding anything contained in
2*** section 194 3*** 4[or section 194EE], no deduction of tax shall be made under any of the said
sections in the case of an individual, who is resident in India, if such individual furnishes to the person
responsible for paying any income of the nature referred to in 2*** section 194 5[ 3*** or, as the case may
be, section 194EE], a declaration in writing in duplicate in the prescribed form and verified in the
prescribed manner to the effect that 6[the tax on his estimated total income of the previous year in which
such income is to be included in computing his total income will be nil.]
7[(1A)Notwithstanding anything contained in 8[section 192A or section 193 or section
194A 9[or section 194D] or section 194DA] 10[or section 194-I] or section 194K, no deduction of tax shall
be made under 11[any of] the said sections in the case of a person (not being a company or a firm), if such
person furnishes to the person responsible for paying any income of the nature referred to in 8[section
192A or section 193 or section 194A 9[or section 194D] or section 194DA] 10[or section 194-I] or section
194K, as the case may be, a declaration in writing in duplicate in the prescribed form and verified in the
prescribed manner to the effect that the tax on his estimated total income of the previous year in which
such income is to be included in computing his total income will be nil.]
12[(1B) The provisions of this section shall not apply where the amount of any income of the nature
referred to in sub-section (1) or sub-section (1A), as the case may be, or the aggregate of the amounts of
such incomes credited or paid or likely to be credited or paid during the previous year in which such
income is to be included exceeds the maximum amount which is not chargeable to income-tax.]
13[(1C) Notwithstanding anything contained in 14[section 192A or section 193 or section
194 or section 194A 9[or section 194D] or section 194DA] or section 194EE 10[or section 194-I] or
section 194K or sub-section (1B) of this section, no deduction of tax shall be made in the case of an
individual resident in India, who is of the age of 15[sixty years] or more at any time during the previous
year16***, if such individual furnishes to the person responsible for paying any income of the nature
referred to in 14[section 192A or section 193 or section 194 or section 194A 9[or section 194D]or section
194DA] or section 194EE 10[or section194-I] or section 194K, as the case may be, a declaration in writing
in duplicate in the prescribed formand verified in the prescribed manner to the effect that the tax on his
estimated total income of the previous year in which such income is to be included in computing his total
income will be nil.]
omitted by Act 23 of 1986, s. 39 (w.e.f. 11987).
658
1[197A. No deduction to be made in certain cases.—
Notwithstanding anything contained in
2*** section 194 3*** 4[or section 194EE], no deduction of tax shall be made under any of the said
sections in the case of an individual, who is resident in India, if such individual furnishes to the person
responsible for paying any income of the nature referred to in 2*** section 194 5[ 3*** or, as the case may
be, section 194EE], a declaration in writing in duplicate in the prescribed form and verified in the
prescribed manner to the effect that 6[the tax on his estimated total income of the previous year in which
such income is to be included in computing his total income will be nil.]
7[
The provisions of this section shall not apply where the amount of any income of the nature
referred to in sub-section
or sub-section
Notwithstanding anything contained in 14[section 192A or section 193 or section
194 or section 194A 9[or section 194D] or section 194DA] or section 194EE 10[or section 194-I] or
section 194K or sub-section
of this section, no deduction of tax shall be made in the case of an
individual resident in India, who is of the age of 15[sixty years] or more at any time during the previous
year16***, if such individual furnishes to the person responsible for paying any income of the nature
referred to in 14[section 192A or section 193 or section 194 or section 194A 9[or section 194D]or section
194DA] or section 194EE 10[or section194-I] or section 194K, as the case may be, a declaration in writing
in duplicate in the prescribed formand verified in the prescribed manner to the effect that the tax on his
estimated total income of the previous year in which such income is to be included in computing his total
income will be nil.]