Section 194Q of the Income Tax Act

Income-tax Act, 2025: s.393

Section 194Q 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 194Q is CIT v. Tridoss Laboratories Ltd. (328 ITR 448), cited in 35 of the 123 judgments on BharatTax that turn on this section.

Leading authorities on Section 194Q

CIT v. Tridoss Laboratories Ltd.
328 ITR 448 · 2010 · High Court
35
citing judgments

Deductions under Chapter VI-A of the Income Tax Act, such as Section 80-IA, are to be calculated and allowed with reference to the assessee's gross total income, not just business income.

Pandian Chemicals Ltd. v. Commissioner of Income Tax, Madurai
5 SCC 590 · 1999 · Reported
35
citing judgments
Cloth Traders (P) Ltd. v. CIT
3 SCC 538 · 1986 · Reported
16
citing judgments

For the purpose of Section 80-M, deductions are to be allowed on gross total income and not on net income. This interpretation was later overruled by the Supreme Court.

Naresh Bhavani Shah (HUF) v. CIT
84 Taxmann.com 53 · 2017 · High Court
13
citing judgments

Credit for Tax Deducted at Source (TDS) can be given to a person other than the deductee if certain conditions are met, including the filing of a declaration as prescribed by Rule 37BA(2).

Jonnalla Narashimharao and Co. and Ors. v. Commissioner of Income Tax
200 ITR 588 · 1993 · Supreme Court
3
citing judgments

Judgments on Section 194Q

Laxman Dadarao Suryavanshi, Navi Mumbai vs. DCIT, Circle 27(2), Mumbai, Navi Mumbai

In the result, appeal filed by the Assessee stands allowed for statistical purpose

ITA 1594/MUM/2026[2023-24]Status: DisposedITAT Mumbai14 Jul 2026AY 2023-24

Bench: Hon’Blesmt. Beena Pillaiand Hon’Ble Shri Jagadish

Section 144Section 234BSection 234CSection 234DSection 270ASection 272A(1)(d)Section 40

Jaypee University of Information Technology, Waknaghat vs. Commissioner of Income Tax (Exemptions), Chandigarh

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 859/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh30 Jun 2026AY 2026-27
For Appellant: Sh. Naveen N.D. Gupta, CA (Virtual)For Respondent: Smt. Jaishree Sharma, CIT DR (Virtual)
Section 12ASection 194QSection 2(15)

Jaypee University of Information Technology, Waknaghat vs. Commissioner of Income Tax (Exemptions), Chandigarh

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 858/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh30 Jun 2026AY 2026-27
For Appellant: Sh. Naveen N.D. Gupta, CA (Virtual)For Respondent: Smt. Jaishree Sharma, CIT DR (Virtual)
Section 12ASection 194QSection 2(15)

Bhandari Bros, Bundi vs. Bundi

ITA 1820/JPR/2025[2022-23]Status: DisposedITAT Indore25 Jun 2026AY 2022-23

Bench: Smt. Annapurna Gupta

For Appellant: Sh. C.P. Chawla, ITPFor Respondent: Mrs. Aarti Rawat, Addl. CIT
Section 139(1)Section 143(1)Section 143(1)(a)Section 194ASection 194QSection 250

Bhandari Bros, Bundi vs. ITO Bundi, Bundi

ITA 1831/JPR/2025[2022-23]Status: DisposedITAT Jaipur25 Jun 2026AY 2022-23

Bench: Smt. Annapurna Gupta

For Appellant: Sh. C.P. Chawla, ITPFor Respondent: Mrs. Aarti Rawat, Addl. CIT
Section 139(1)Section 143(1)Section 143(1)(a)Section 194ASection 194QSection 250

Bhandari Bros, Bundi vs. Bundi

ITA 1820/JPR/2025[2022-23]Status: DisposedITAT Jaipur25 Jun 2026AY 2022-23

Bench: Smt. Annapurna Gupta

For Appellant: Sh. C.P. Chawla, ITPFor Respondent: Mrs. Aarti Rawat, Addl. CIT
Section 139(1)Section 143(1)Section 143(1)(a)Section 194ASection 194QSection 250

Eci Engineering & Construction Company Limited, Hyderabad vs. DCIT, Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 1840/HYD/2025[2022-23]Status: DisposedITAT Hyderabad24 Jun 2026AY 2022-23

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha.G, Hon’Ble

For Appellant: Shri Mohd Afzal, AdvocateFor Respondent: Shri Rakesh Chintagumpula
Section 143(3)Section 194CSection 201(1)Section 36(1)(va)Section 40

Eci Engineering & Construction Company Limited, Hyderabad vs. DCIT, Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 1839/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Jun 2026AY 2019-20

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha.G, Hon’Ble

For Appellant: Shri Mohd Afzal, AdvocateFor Respondent: Shri Rakesh Chintagumpula
Section 143(3)Section 194CSection 201(1)Section 36(1)(va)Section 40

Eci Engineering & Construction Company Limited, Hyderabad vs. DCIT, Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 1838/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Jun 2026AY 2018-19

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha.G, Hon’Ble

For Appellant: Shri Mohd Afzal, AdvocateFor Respondent: Shri Rakesh Chintagumpula
Section 143(3)Section 194CSection 201(1)Section 36(1)(va)Section 40

Intelliro Infratech Private Limited, Hyderabad vs. DCIT, Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 1836/HYD/2025[2023-24]Status: DisposedITAT Hyderabad24 Jun 2026AY 2023-24

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha.G, Hon’Ble

For Appellant: Shri Mohd Afzal, AdvocateFor Respondent: Shri Rakesh Chintagumpula
Section 143(3)Section 194CSection 201(1)Section 36(1)(va)Section 40

Intelliro Infratech Private Limited, Hyderabad vs. DCIT, Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 1835/HYD/2025[2022-23]Status: DisposedITAT Hyderabad24 Jun 2026AY 2022-23

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha.G, Hon’Ble

For Appellant: Shri Mohd Afzal, AdvocateFor Respondent: Shri Rakesh Chintagumpula
Section 143(3)Section 194CSection 201(1)Section 36(1)(va)Section 40

Intelliro Infratech Private Limited, Hyderabad vs. DCIT, Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee in ITA No

ITA 1834/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Jun 2026AY 2019-20

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha.G, Hon’Ble

For Appellant: Shri Mohd Afzal, AdvocateFor Respondent: Shri Rakesh Chintagumpula
Section 143(3)Section 194CSection 201(1)Section 36(1)(va)Section 40

Mohammad Yunus, Kalaburagi vs. Income Tax Officer, Ward-1 & Tps, Kalaburagi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1886/BANG/2025[2022-23]Status: DisposedITAT Bangalore15 Jun 2026AY 2022-23

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year :2022-23

For Appellant: SriSubramanian – JCIT DRFor Respondent: Sri Viresh Hiremath, CA
Section 143(2)Section 143(3)Section 194C(6)Section 194QSection 194Q(5)Section 206CSection 40

Cargo Construction Company Private Limited, New Delhi vs. DCIT Circle 4(2), New Delhi

In the result, appeal filed by the assessee in ITA

ITA 1335/DEL/2026[2023-24]Status: DisposedITAT Delhi12 Jun 2026AY 2023-24

Bench: Sh. Sudhir Kumar & Sh. Naveen Chandracargo Construction Vs. Dcit Company Pvt. Ltd. Circle – 4(2) 1/9-B, Jindal House, New Delhi Asaf Ali Road, New Delhi-02 Pan No. Aaacc 5291 J (Appellant) (Respondent) Assessee By Shri Akhok Khandelwal, C.A. Revenue By Shri Sangeet Bansal, Sr. D.R. Date Of Hearing: 02.06.2026 Date Of Pronouncement: 12.06.2026

Section 143(3)Section 194QSection 201Section 201(1)Section 40

Danish Ramniwas Agarwal, Aurangabad vs. ITO, Ward 1(5), Aurangabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 414/PUN/2026[2023-24]Status: DisposedITAT Pune18 May 2026AY 2023-24
For Appellant: Shri Shubham N. Rathi (Virtual)
Section 143(2)Section 143(3)Section 194QSection 40

Ramparkash Chimanlal, Dhan Mandi vs. ITO Ward(1)Rjn-W(570)(92), Sriganganagar

Appeals of the assessee are allowed for statistical purposes

ITA 504/JODH/2025[2023-2024]Status: DisposedITAT Jodhpur27 Apr 2026AY 2023-2024

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

Ramparkash Chimanlal, Ganganagar vs. ITO Ward (1) Rjn-W(570) (92), Sriganganagar

Appeals of the assessee are allowed for statistical purposes

ITA 499/JODH/2025[2022-2023]Status: DisposedITAT Jodhpur27 Apr 2026AY 2022-2023

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

Alagarsamy Chettiar, Theni vs. ITO, Ward-1, Theni

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 3753/CHNY/2025[2024-25]Status: DisposedITAT Chennai16 Apr 2026AY 2024-25

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giriआयकर अपील सं. / Ita No.3753/Chny/2025 िनधा"रण वष" / Assessment Year: 2024-25 Alagarsamy Chettiar, Vs The Income Tax Officer, R.A.Balasubramaniam, Theni, 45, Ward-1, Theni. Chettiar Street, Vadugapatti Periyakulam Tk, Theni – 625603. Tan: Mriao5010F Appellant/ Assessee Respondent / Revenue Assessee By Ms. A.Nikitha – Advocate Revenue By Ms.Gouthami Manivasagam – Addl.Cit Date Of Hearing 12/03/2026 Date Of Pronouncement 16/04/2026 आदेश/ Order Per Inturi Rama Rao, Am : This Appeal Filed By The Assessee Directed Against The Order Of Ld.Additional/Joint Commissioner Of Income Tax(Appeal)-1, Gurugram Dated 13.11.2025 Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2024-25. Ita No.3753/Chny/2025 [A]

Section 154Section 194CSection 200ASection 250Section 250(4)Section 250(6)

Jivanbhai Somabhai Patel, Unjha vs. The ITO, Ward-1, Patan

The appeal of the assessee is dismissed

ITA 2196/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2022-23

Bench: Ms. Suchitra Kamble

For Appellant: Shri P F Jain, ARFor Respondent: Shri Umesh Kumar Agarwal, Sr. D.R
Section 143(1)Section 194QSection 199

Deputy Commissioner of Income Tax (Central Circle), Dehradun vs. Stonefield Construction, Dehradun

In the result, appeal of the Revenue is partly allowed

ITA 215/DDN/2025[2023-24]Status: DisposedITAT Dehradun08 Apr 2026AY 2023-24
Section 115BSection 133ASection 139Section 143(3)Section 250Section 250(2)Section 40A(3)Section 40aSection 69ASection 69C