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)

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 393/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 are partly allowed in above terms

ITA 358/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-15

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 191Section 194ASection 201Section 201(1)Section 201(3)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 357/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-15

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 191Section 194ASection 201Section 201(1)Section 201(3)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 356/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-15

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 191Section 194ASection 201Section 201(1)Section 201(3)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 355/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-15

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 191Section 194ASection 201Section 201(1)Section 201(3)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 354/NAG/2022[2014-2015]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-2015

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 191Section 194ASection 201Section 201(1)Section 201(3)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 353/NAG/2022[2014-2015]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-2015

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 191Section 194ASection 201Section 201(1)Section 201(3)Section 250

Bank of India, Nagpur vs. Deputy Commissionr of Income Tax, Nagpur

In the result, all the appeals are partly allowed in above terms

ITA 352/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-14

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 191Section 194ASection 201Section 201(1)Section 201(3)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 351/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-15

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 191Section 194ASection 201Section 201(1)Section 201(3)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 350/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-14

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 191Section 194ASection 201Section 201(1)Section 201(3)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 349/NAG/2022[2014-2015]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-2015

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 191Section 194ASection 201Section 201(1)Section 201(3)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 343/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-15

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 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 are partly allowed in above terms

ITA 342/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-14

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 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 are partly allowed in above terms

ITA 341/NAG/2022[2014-15]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-15

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 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 are partly allowed in above terms

ITA 340/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-14

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Joint Commissioner of Income Tac, (TDS), Circle-1, Nagpur

In the result, all the appeals are partly allowed in above terms

ITA 338/NAG/2022[2012-13]Status: DisposedITAT Nagpur28 Aug 2023AY 2012-13

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 328/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 327/NAG/2022[2014-2015]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-2015

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, Nagpur

In the result, all the appeals are partly allowed in above terms

ITA 326/NAG/2022[2013-2014]Status: DisposedITAT Nagpur28 Aug 2023AY 2013-2014

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250

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

In the result, all the appeals are partly allowed in above terms

ITA 325/NAG/2022[2014-2015]Status: DisposedITAT Nagpur28 Aug 2023AY 2014-2015

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

Section 194ASection 201Section 201(1)Section 250
Section 197A(1A) Income Tax Act (2025: s.400) — Case Laws | BharatTax