Acts

401. Bar against direct demand on assessee.

CHAPTER XIX

COLLECTION AND RECOVERY OF TAX

Bar against direct demand on assessee.

401. Where tax is deductible at the source under 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

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.