Section 194A(3) of the Income Tax Act

Income-tax Act, 2025: s.393

Section 194A(3) falls under section 194A of the Income-tax Act, 1961, which corresponds to section 393 (Tax to be deducted at source) of the Income-tax Act, 2025.

Read section 393 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 194A(3) is Coimbatore\nDistrict Central Co-operative Bank Ltd. v. ITO (382 ITR 266), cited in 16 of the 26 judgments on BharatTax that turn on this section.

Leading authorities on Section 194A(3)

Coimbatore\nDistrict Central Co-operative Bank Ltd. v. ITO
382 ITR 266 · 2016 · High Court
16
citing judgments

Section 194A(3)(v) is a general provision that encompasses co-operative societies as a whole regarding the deduction of tax at source on interest income. Amendments to section 194A(3) with effect from June 1, 2015, are relevant.

CIT v. Petroleum India International
29 Taxmann.com 250 · 2013 · High Court
7
citing judgments
DCIT v. Syndicate Bank
145 Taxmann.com 336 · 2022 · High Court
4
citing judgments

Judgments on Section 194A(3)

The Sundargarh District Central Cooperative Bank Limited, Sundargarh vs. The Income Tax Officer(TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 814/CTK/2025[2018-19]Status: DisposedITAT Cuttack25 May 2026AY 2018-19

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

The Sundargarh District Central Cooperative Bank Limited, Sundargarh vs. The Income Tax Officer(TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 813/CTK/2025[2018-19]Status: DisposedITAT Cuttack25 May 2026AY 2018-19

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

The Sundargarh District Central Co-Operative Bank Limited, Sundargarh vs. Income Tax Officer (TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 812/CTK/2025[2018-19]Status: DisposedITAT Cuttack25 May 2026AY 2018-19

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

The Sundargarh District Central Cooperative Bank Limited, Sundargarh vs. The Income Tax Officer(TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 811/CTK/2025[2017-18]Status: DisposedITAT Cuttack25 May 2026AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

The Sundargarh District Central Co-Operative Bank Limited, Sundargarh vs. Income Tax Officer (TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 810/CTK/2025[2017-18]Status: DisposedITAT Cuttack25 May 2026AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

The Sundargarh District Central Cooperative Bank Limited, Sundargarh vs. The Income Tax Officer(TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 809/CTK/2025[2017-18]Status: DisposedITAT Cuttack25 May 2026AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

The Sundargarh District Central Cooperative Bank Limited, Sundargarh vs. The Income Tax Officer(TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 808/CTK/2025[2016-17]Status: DisposedITAT Cuttack25 May 2026AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

The Sundargarh District Central Cooperative Bank Limited., Sundargarh vs. The Income Tax Officer(TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 807/CTK/2025[2016-17]Status: DisposedITAT Cuttack25 May 2026AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

The Sundargarh District Central Co-Operative Bank Limited, Sundargarh vs. Income Tax Officer (TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 806/CTK/2025[2016-17]Status: DisposedITAT Cuttack25 May 2026AY 2016-17

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

The Sundargarh District Central Cooperative Bank Limited, Sundargarh vs. The Income Tax Officer(TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 805/CTK/2025[2015-16]Status: DisposedITAT Cuttack25 May 2026AY 2015-16

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

The Sundargarh District Central Cooperative Bank Limited., Sundargarh vs. The Income Tax Officer(TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 804/CTK/2025[2015-16]Status: DisposedITAT Cuttack25 May 2026AY 2015-16

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

The Sundargarh District Central Cooperative Bank Limited., Sundargarh vs. The Income Tax Officer(TDS), Rourkela

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 803/CTK/2025[2015-16]Status: DisposedITAT Cuttack25 May 2026AY 2015-16

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.803 To 814/Ctk/2025 Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19 The Sundargarh District Ito (Tds), Rourkela Central Cooperative Bank Limited Vs At-Sdcc Building, Regent Market, Mohanty Para, Dist- Sundargarh, Odisha-770001. (Pan: Aaaat8303L) (Appellant) (Respondent)

For Appellant: Shri P. K. Mishra, AR & Himanshu Jena, ARsFor Respondent: Shri Vijay Singh, Sr. DR
Section 194A(3)Section 194A(3)(b)Section 201

Navjivan (Kalyan) Co.Op. Hos. Sco. Ltd., Ahmedabad vs. The ITO, Ward-1(1)(3), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 70/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad02 Apr 2025AY 2018-19

Bench: Dr.B.R.R. Kumarms. Suchitra Kamble

For Appellant: Shri B T Thakkar, ARFor Respondent: Adjournment Application filed
Section 143(1)Section 250Section 263Section 80PSection 80P(2)Section 80P(2)(d)Section 80P(2)(f)Section 80P(4)

Gujarat State Electricity Corporation Ltd., Baroda vs. The ACIT., TDS, Circle, Baroda

In the result, assessee’s appeal in ITA No

ITA 542/AHD/2013[2007-08]Status: DisposedITAT Ahmedabad16 Oct 2019AY 2007-08

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri Vinod Tanwani, Sr. D.R
Section 154Section 194ASection 194A(3)Section 201Section 201(1)

New Phaltan Sugar Works Ltd., Satara vs. Assistant Commissioner of Income-Tax

In the result, appeal of assessee is dismissed

ITA 238/PUN/2016[2011-12]Status: DisposedITAT Pune02 May 2019AY 2011-12

Bench: Shri R.S. Syal & Shri Vikas Awasthy, Jm

For Appellant: NoneFor Respondent: Shri Rajesh Gawali
Section 194A(3)Section 40

Allahabad Bank, Jalpaiguri vs. ITO(TDS), Ward - 6(1), Jalpaiguri

In the result, all the seven appeals filed by the assessee are allowed

ITA 2537/KOL/2017[2015-16]Status: DisposedITAT Kolkata28 Nov 2018AY 2015-16

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri C.J. Singh, Sr. DR
Section 194ASection 194A(3)Section 201Section 201(1)

Allahabad Bank, Jalpaiguri vs. ITO(TDS), Ward - 6(1), Jalpaiguri

In the result, all the seven appeals filed by the assessee are allowed

ITA 2536/KOL/2017[2014-15]Status: DisposedITAT Kolkata28 Nov 2018AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri C.J. Singh, Sr. DR
Section 194ASection 194A(3)Section 201Section 201(1)

Allahabad Bank, Jalpaiguri vs. ITO(TDS), Ward - 6(1), Jalpaiguri

In the result, all the seven appeals filed by the assessee are allowed

ITA 2535/KOL/2017[2013-14]Status: DisposedITAT Kolkata28 Nov 2018AY 2013-14

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri C.J. Singh, Sr. DR
Section 194ASection 194A(3)Section 201Section 201(1)

Allahabad Bank, Jalpaiguri vs. ITO(TDS), Ward - 6(1), Jalpaiguri

In the result, all the seven appeals filed by the assessee are allowed

ITA 2534/KOL/2017[2012-13]Status: DisposedITAT Kolkata28 Nov 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri C.J. Singh, Sr. DR
Section 194ASection 194A(3)Section 201Section 201(1)

Allahabad Bank, Jalpaiguri vs. ITO(TDS), Ward - 6(1), Jalpaiguri

In the result, all the seven appeals filed by the assessee are allowed

ITA 2533/KOL/2017[2011-12]Status: DisposedITAT Kolkata28 Nov 2018AY 2011-12

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri C.J. Singh, Sr. DR
Section 194ASection 194A(3)Section 201Section 201(1)