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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 197A: No Tax Deduction for Residents with Income Below Taxable Threshold, Requires Declaration Submission.</h1> Section 197A, inserted into the Income-tax Act by the Finance Act of 1982, stipulates that no tax deduction shall be made under sections 193, 194, or 194A for a resident individual who provides a written declaration. This declaration, submitted in duplicate in the prescribed form and manner, must state that the individual's estimated total income for the previous year will be below the taxable threshold. The payer of such income must submit one copy of this declaration to the Commissioner by the seventh day of the month following its receipt.
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