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
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)

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

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

ITA 2532/KOL/2017[2010-11]Status: DisposedITAT Kolkata28 Nov 2018AY 2010-11

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 2531/KOL/2017[2009-10]Status: DisposedITAT Kolkata28 Nov 2018AY 2009-10

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)

M/S Anand Motor Agencies Ltd, Kolkata vs. DCIT, Circle-1(1), Kolkata

ITA 765/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Jul 2018AY 2009-10

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2009-10 M/S Anand Motor Agencies V/S. Dcit Circle-1(1), Ltd. Laha Paint House, 7, P-7, Choweringhee Chittaranjan Avenue, 2Nd Square, Kolkata-69 Floor Kolkata-72 [Pan No. Aacca 0843 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Raj Kumar Agarwal, Fca अपीलाथ" क" ओर से/By Appellant Shri S. Dasgupta, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 28-06-2018 सुनवाई क" तार"ख/Date Of Hearing 18-07-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2009-10 Arises Against The Commissioner Of Income Tax (Appeals)-9, Kolkata’S Order Dated 28.02.2017 Passed In Case No.200/Cit(A)-9/Cir-1(1)/2016-17/Kol., Upholding Assessing Officer’S Action Disallowing Interest Paid To Banks/Nbfcs Amounting To ₹1,78,20,138/- On Account Of Non-Deduction Of Tds, In Proceedings U/S 143(3) R.W.S 263 Of The Income Tax Act, 1961; In Short ‘The Act’.

Section 143(3)Section 194A(3)Section 250(6)

DCIT (TDS) 2(1), Mumbai vs. Larsen & Toubro Ltd ( E & C Division), Mumbai

In the result, both appeals of the assessee are allowed, whereas appeal of the revenue is dismissed

ITA 5158/MUM/2014[2011-12]Status: DisposedITAT Mumbai02 Dec 2016AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm M/S. Larsen & Toubro Ltd., Vs. Dcit(Tds)– 2(1), Mumbai - (E&C Division), L & T 400002 House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent) Dcit(Tds)– 2(1), Vs. M/S. Larsen & Toubro Ltd., Mumbai – 400002 (E&C Division), L & T House, N.M. Marg, Ballard Estate, P.O.Box 278, Mumbai – 400 001 Pan/Gir No. Aaacl0140P Appellant) .. Respondent)

Section 194A(3)Section 194HSection 194JSection 201(1)

DCIT (TDS) 1(3), Mumbai vs. Laqshya Media P.Ltd, Mumbai

In the result, the appeal of the department is dismissed

ITA 4390/MUM/2015[2010-11]Status: DisposedITAT Mumbai07 Jul 2016AY 2010-11

Bench: Shri A.D.Jainसर्वश्री ए.डी. जैन, न्याययक सदस्य आमकय अऩीर सं./I.T.A. No.4390/Mum/2015 (ननधधायण वषा / Assessment Year :2010-11) बनाम/ Dy.Commissioner Of Income M/S Laqshya Media Pvt Ltd., Tax Officer-26(1)4, Laqshya House, Next To Vs. Smt(Tds) -1(3), Rameshwar Temple, Room No.703, 7Th Floor, Saraswati Baug, Society Road, K.G.Mittal Ayurvedik Hospital Jogeshshwari (E), Building, Charni Road, Mumbai-400060 Mumbai-400002 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 194Section 194A(3)Section 194HSection 194JSection 2Section 201

ACIT 25(2), Mumbai vs. Priti R. Jaggi, Mumbai

In the result, the appeal filed by the Revenue and the Cross objection filed by the assessee are dismissed

ITA 791/MUM/2012[2008-09]Status: DisposedITAT Mumbai22 Dec 2015AY 2008-09

Bench: Shri Saktijit Dey & Shri N.K. Billaiyaआयकर अपील सं/ I.Ta No. 791/Mum/2012 ("नधा"रण वष" / Assessment Year:2008-09 बनाम/ The Acit-25(2), Mrs. Priti R. Jaggi, C-11-Pratyakshakar 1702, Krishna Heritage, Vs. Bhavan, Link Road, Bandra Kurla Complex, Opp. Don Bosco School, Bandra (E), Borivali (W),Mumbai-400 092 Mumbai-4000 051 C.O. No. 229/Mum/2014 (Arising Out Of Ita No. 791/M/2012 Assessment Year:2008-09 बनाम/ Mrs. Priti R. Jaggi, The Acit-25(2), 1702, Krishna Heritage, C-11-Pratyakshakar Bhavan, Vs. Link Road, Bandra Kurla Complex, Opp. Don Bosco School, Bandra (E), Mumbai-400 092[[ Mumbai-4000 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Afppj 5440N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. अपीलाथ" ओर से/ Revenue By: Shri K.Ravi Kiran ""यथ" क" ओर से/Assesee By: None सुनवाई क" तार"ख / Date Of Hearing :22.12.2015 घोषणा क" तार"ख /Date Of Pronouncement :22.12.2015 आदेश / O R D E R Per N.K. Billaiya, Am: This Is An Appeal Filed By The Revenue & The Cross Objection Filed By The Assessee Are Directed Against The Very Same Order Of The Ld. Cit(A)-35, Mumbai Dated 29.11.2011. 2

For Respondent: Shri K.Ravi Kiran
Section 194A(3)Section 194CSection 194HSection 40