Section mapping · Information duty for payments to non-residents
Section 195(6) (ITA 1961) → 397(3)(d) (ITA 2025)
Translate ↔ 1961Section 195(6) of the Income-tax Act, 1961 corresponds to section 397(3)(d) of the Income-tax Act, 2025, per the Act text (gazette).
Mapping type: directConfidence: KB-citedAs of: 2026-11-08
| ITA 1961 | ITA 2025 |
|---|---|
| 195(6) Information duty for payments to non-residents | 397(3)(d) furnish the information relating to payment of such sum, in such form and manner as may be prescribed |
Dataset note: gazette 23516-23519, inside s.397 (heading at 23452). Not the s.393(2) rate Table (22382-22400). BULK rows 86-87 (WRONG).
This mapping is mapped in our internal knowledge base, statutory correlation table check pending.
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