section 205
Bar against direct demand on assessee.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XVII COLLECTION AND RECOVERY OF TAX A.—General
Statutory text
Where tax is deductible at the source under 1[the foregoing provisions of this Chapter], the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income.
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