Bar against direct demand on assessee.
- Where tax is deductible at the source under [the foregoing provisions of this Chapter] [ Substituted by Act 23 of 2004, Section 48, for certain words (w.e.f. 1.10.2004).], the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income.Previous
Sec 204 — Meaning of "person responsible for paying"
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Sec 206 — [ Persons deducting tax to furnish prescribed returns. [Substituted by Act 11 of 1987, Section 56, for Section 206 (w.e.f. 1.6.1987).]
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