Appeal against deduction liability: payer who bore and remitted withholding tax may seek declaration that no tax was deductible.

If an agreement makes the payer bear tax deductible on any income other than interest, and the payer has paid that tax to the Central Government but claims no tax was required to be deducted, the payer may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible on that income.

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