Bar against direct demand on assessee.
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.
Section 401: Bar against direct demand on assessee
The Income-tax Act, 2025Central Act · Act 30 of 2025
Where this provision sits
| Act | The Income-tax Act, 2025 |
|---|---|
| Section | 401 |
| Marginal note | Bar against direct demand on assessee |
| Jurisdiction | Central |
| Status | In force as published by the source |
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