Section 194A(3)(iii)(f) of the Income Tax Act

Income-tax Act, 2025: s.393

Section 194A(3)(iii)(f) 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.

31 judgments on BharatTax turn on Section 194A(3)(iii)(f).

Judgments on Section 194A(3)(iii)(f)

Welspun Aunta Simaria Project Private Limited, Delhi vs. DCIT, Circle-78(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 6559/DEL/2025[2019-20]Status: DisposedITAT Delhi06 Oct 2026AY 2019-20

Bench: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

For Appellant: Sh. Rahul Sharda, AdvFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR

Section 10Section 194ASection 194A(1)Section 194A(3)(iii)Section 201Section 201(1)Section 250Section 3

Income Tax Officer, TDS Ward, Salem vs. Idapadi Municipality, Salem

ITA 3694/CHNY/2025[2022-23]Status: DisposedITAT Chennai13 Jul 2026AY 2022-23

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.3691, 3692, 3693 & 3694/Chny/2025 िनधा$रण वष$ /Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23

For Appellant: Mr. S.Bhupendran, Advocate (virtual)For Respondent: Dr. M.D. Vijay Kumar, JCIT

Section 133(6)Section 194ASection 194A(3)(iii)Section 201Section 201(1)Section 250

Canara Bank (E-Syndicate) Bandra West II Branch, Mumbai vs. Income Tax Officer, TDS, Mumbai

In the result, both the appeal under consideration are allowed

ITA 6312/MUM/2025[2016-17]Status: DisposedITAT Mumbai03 Dec 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R

Section 133Section 201(1)Section 250

Canara Bank (E-Syndicate) Bandra West II Branch, Mumbai vs. Income Tax Officer, TDS, Mumbai

In the result, both the appeal under consideration are allowed

ITA 6310/MUM/2025[2014-15]Status: DisposedITAT Mumbai03 Dec 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Shri S. Ananthan & Mrs. Lalitha Rameswaran, Ld. ARsFor Respondent: Shri Virabhadra S. Mahajan, Ld. Sr. D.R

Section 133Section 201(1)Section 250

Punjab National Bank, New Shimla vs. DCIT(TDS), Panchkula

The appeal stand allowed

ITA 397/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh21 Apr 2025AY 2012-13

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.397/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2012-13) Punjab National Dcit (Tds) Bankbramta Bhawan, Sector 2, बनाम/ Vs. Sector 1 Himachal Pradesh- Haryana. 171009. "थायीलेखासं./जीआइआरसं./Tan/Gir No. Ptlpl-2970-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rakesh Kumar (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr.Dr सुनवाईकीतारीख/Date Of Hearing : 09-04-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2012-13 Arises Out Of An Order Of Learned Addl. / Joint Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Pune [Cit(A)] Dated 15-02-2024 Confirming Certain Demand Raised By Ld. Ao Against The Assessee-Bank U/S 201(1) / 201(1A) Of The Act Vide Order Dated 09-10-2018. 2. Upon Perusal Of Order Of Ld. Ao, It Could Be Seen That The Assessee Paid Interest To Certain State Government Entities Viz. Hp

For Appellant: Sh. Rakesh Kumar (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr.DR

Section 194ASection 194A(3)(iii)Section 201Section 201(1)

The H.P.State Co-Operative Bank Ltd., Sirmour vs. ITO(TDS), Solan

In the result, all the above appeals filed by the Assessee are allowed

ITA 127/CHANDI/2020[2018-19]Status: DisposedITAT Chandigarh27 Feb 2025AY 2018-19

Bench: This Tribunal. The Assesseee Is Aggrieved By The Common Order Bearing Number Itba/Apl/M/250/2019- 20/1021304437(1) Dt. 25/11/2019 Of Cit(A) Shimla, H.P. Passed U/S 250 Of The Act Which Is Hereinafter Referred To As The “Impugned Order”. The Relevant Assessment Year Is 2016-17 & The Corresponding Previous Year Period Is From 01/04/2015 To 31/03/2016. 2. At The Outset The Registry Has Pointed Out That The Above Appeals Are Barred By Limitation By 02 Days.

For Appellant: Shri Sachin Doger, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 194ASection 194A(3)(i)Section 194A(3)(v)Section 19iSection 201Section 201(1)Section 246ASection 250Section 253

The H.P.State Co-Operative Bank Ltd., Sirmour vs. ITO(TDS), Solan

In the result, all the above appeals filed by the Assessee are

ITA 126/CHANDI/2020[2017-18]Status: DisposedITAT Chandigarh27 Feb 2025AY 2017-18

For Appellant: Shri Sachin Doger, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 194ASection 194A(3)Section 194A(3)(v)Section 19iSection 201Section 201(1)Section 246ASection 250Section 253

The H.P.State Co-Operative Bank Ltd., Sirmour vs. ITO(TDS), Solan

In the result, all the above appeals filed by the Assessee are

ITA 125/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 Feb 2025AY 2016-17

For Appellant: Shri Sachin Doger, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 194ASection 194A(3)Section 194A(3)(v)Section 19iSection 201Section 201(1)Section 246ASection 250Section 253