Section 194D of the Income Tax Act

Income-tax Act, 2025: s.393

Section 194D of the Income-tax Act, 1961 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 194D is Coordinate Benches in Tata AIG General Insurance Co. Ltd. v. ITO (43 SOT 215), cited in 9 of the 33 judgments on BharatTax that turn on this section.

Leading authorities on Section 194D

Coordinate Benches in Tata AIG General Insurance Co. Ltd. v. ITO
43 SOT 215 · 2011 · ITAT
9
citing judgments
DCIT v. TATA AIG General Insurance Company Ltd.
111 Taxmann.com 92 · 2019 · High Court
7
citing judgments

Judgments on Section 194D

ACIT (TDS) 3(2), Mumbai vs. Sbi Life Insurance Co.Ltd, Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 7328/MUM/2012[2007-08]Status: DisposedITAT Mumbai18 Nov 2016AY 2007-08

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

A.C.I.T.(TDS)-3(2), Mumbai vs. Sbi Life Insurance Co. Ltd., Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6946/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Nov 2016AY 2009-10

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

A.C.I.T.(TDS)-3(2), Mumbai vs. Sbi Life Insurance Co. Ltd., Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6945/MUM/2012[2010-11]Status: DisposedITAT Mumbai18 Nov 2016AY 2010-11

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

A.C.I.T.(TDS)-3(2), Mumbai vs. Sbi Life Insurance Co. Ltd., Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6944/MUM/2012[2008-09]Status: DisposedITAT Mumbai18 Nov 2016AY 2008-09

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

A.C.I.T.(TDS)-3(2), Mumbai vs. Sbi Life Insurance Co. Ltd., Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6943/MUM/2012[2007-08]Status: DisposedITAT Mumbai18 Nov 2016AY 2007-08

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

Sbi Life Insurance Co. Ltd, Mumbai vs. DCIT (TDS) 3(2), Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6494/MUM/2012[2010-11]Status: DisposedITAT Mumbai18 Nov 2016AY 2010-11

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

Sbi Life Insurance Co. Ltd, Mumbai vs. DCIT (TDS) 3(2), Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6493/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Nov 2016AY 2009-10

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

Sbi Life Insurance Co. Ltd, Mumbai vs. DCIT (TDS) 3(2), Mumbai

In the result ground taken by Revenue in all the years under consideration are dismissed

ITA 6492/MUM/2012[2008-09]Status: DisposedITAT Mumbai18 Nov 2016AY 2008-09

Bench: Shri R.C. Sharma() & Shri Amarjit Singh ()

For Appellant: Shri. F.V. IraniFor Respondent: Shri. Bruseth
Section 133ASection 194DSection 201Section 201(1)

DCIT (TDS) 3(2), Mumbai vs. Reliance Life Insurance Co. Ltd, Mumbai

In the result, appeal stands dismissed

ITA 6543/MUM/2014[2011-12]Status: DisposedITAT Mumbai19 Aug 2016AY 2011-12

Bench: Shri Saktijit Dey & Shri Nabin Kumar Pradhan

For Appellant: Shri Jitendra B. SanghviFor Respondent: Smt. Amrita Singh
Section 194Section 194DSection 201Section 201(1)Section 66

DCIT (TDS) 3(2), Mumbai vs. Reliance Life Nsuranace Co. Ltd, Mumbai

The appeal of the revenue is dismissed

ITA 3011/MUM/2013[2010-11]Status: DisposedITAT Mumbai25 May 2016AY 2010-11

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Jitendra B. SanghaviFor Respondent: Shri Pradeep Singh, DR
Section 131Section 133ASection 194CSection 194DSection 194ISection 194JSection 201(1)

DCIT (TDS) 3(2), Mumbai vs. Reliance Life Insurance Co. Ltd, Mumbai

The appeal of the revenue is dismissed

ITA 3010/MUM/2013[2009-10]Status: DisposedITAT Mumbai25 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Jitendra B. SanghaviFor Respondent: Shri Pradeep Singh, DR
Section 131Section 133ASection 194CSection 194DSection 194ISection 194JSection 201(1)

DCIT (TDS) 3(2), Mumbai vs. Reliance Life Insurance Co. Ltd, Mumbai

The appeal of the revenue is dismissed

ITA 3009/MUM/2013[2008-09]Status: DisposedITAT Mumbai25 May 2016AY 2008-09

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Jitendra B. SanghaviFor Respondent: Shri Pradeep Singh, DR
Section 131Section 133ASection 194CSection 194DSection 194ISection 194JSection 201(1)

DCIT, Circle - 57, Kolkata vs. M/S. Height Insurance Services Ltd., Kolkata

In the result, the appeal of revenue is dismissed

ITA 1939/KOL/2010[2009-10]Status: DisposedITAT Kolkata05 Oct 2015AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Dr. Adhir Kumar Bar, CIT, DRFor Respondent: Shri R. N. Bajoria, Sr. Advocate
Section 133ASection 194Section 194CSection 194DSection 201Section 201(1)Section 271C