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Whether Section 395(1) applicable : Meaning under income tax Act 2025 for TDS

By | April 1, 2026

Whether Section 395(1) applicable : Meaning under income tax Act 2025 Section 395(1) of the Income-tax Act, 2025 deals with the provisions for obtaining a lower or nil withholding (TDS) certificate. It is the corresponding provision to the erstwhile Section 197 under the old Income-tax Act, 1961. Here are the key points regarding the applicability… Read More »