Section 197A(1A) of the Income Tax Act

Income-tax Act, 2025: s.400

Section 197A(1A) falls under section 197A of the Income-tax Act, 1961, which corresponds to section 400 (Power of Central Government to relax provisions of this Chapter) of the Income-tax Act, 2025.

Read section 400 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 197A(1A) is Jagaran Prakashan Ltd. v. DCIT (345 ITR 288), cited in 164 of the 62 judgments on BharatTax that turn on this section.

Leading authorities on Section 197A(1A)

Jagaran Prakashan Ltd. v. DCIT
345 ITR 288 · 2012 · High Court
164
citing judgments

A deductor cannot be treated as an assessee in default for failure to deduct tax at source if the recipient has already paid the income tax directly. The onus is on the deductor to prove that the recipient has paid the tax.

Judgments on Section 197A(1A)

Esaf Small Finance Bank Limited, Thrissur vs. ITO, TDS Ward, Thrissur

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 648/COCH/2025[2022-23]Status: DisposedITAT Cochin29 Oct 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

Esaf Small Finance Bank Limited, Thrissur vs. ITO, TDS Ward, Thrissur

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 647/COCH/2025[2020-21]Status: DisposedITAT Cochin29 Oct 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

Esaf Small Finance Bank Limited, Thrissur vs. ITO, TDS Ward, Thrissur

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 646/COCH/2025[2019-20]Status: DisposedITAT Cochin29 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

Esaf Small Finance Bank Limited, Thrissur vs. ITO, TDS Ward, Thrissur

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 645/COCH/2025[2018-19]Status: DisposedITAT Cochin29 Oct 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

Kudale Agro Foods, Pune vs. Income Tax Officer, Circle-14, Pune

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 1619/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 197Section 201(1)Section 40

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS, Circle-51(1), Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 408/NAG/2022[2013-14]Status: DisposedITAT Nagpur26 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS, Circle-51(1), Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 407/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS, Circle51(1), Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 406/NAG/2022[2013-14]Status: DisposedITAT Nagpur26 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, Range-1, Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 405/NAG/2022[2010-11]Status: DisposedITAT Nagpur26 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, Range-1, Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 404/NAG/2022[2010-11]Status: DisposedITAT Nagpur26 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, Range-1, Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 403/NAG/2022[2010-11]Status: DisposedITAT Nagpur26 Sept 2023AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS, Circle-51(10, Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 402/NAG/2022[2014-15]Status: DisposedITAT Nagpur26 Sept 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner Income Tax, TDS, Circle-51(1), Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 401/NAG/2022[2014-15]Status: DisposedITAT Nagpur26 Sept 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS, Circle-51(1), Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 400/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS, Circle-51(1), Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 399/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS, Circle-51(1), Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 398/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS, Circel-51(1), Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 397/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS, Circle-51(1), Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 396/NAG/2022[2013-14]Status: DisposedITAT Nagpur26 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS, Circle-51(1), Magpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 395/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS, Circle-51(1), Nagpur

In the result, all the appeals of the assessee stands allowed for statistical purposes

ITA 394/NAG/2022[2012-13]Status: DisposedITAT Nagpur26 Sept 2023AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri Pratik Sadrani, CAFor Respondent: Shri Rajat Singhai, Sr.DR
Section 191Section 194ASection 197ASection 201Section 201(1)Section 250