Section 197A(1B) of the Income Tax Act
Income-tax Act, 2025: s.400
Section 197A(1B) 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.
56 judgments on BharatTax turn on Section 197A(1B).