Tax deducted at source prevents direct demand; assessee not liable to pay amounts already deducted. Where tax is required to be deducted at source, the statute establishes a bar against direct demand on the assessee for the portion of tax already ... Summary
Tax deducted at source prevents direct demand; assessee not liable to pay amounts already deducted.
Where tax is required to be deducted at source, the statute establishes a bar against direct demand on the assessee for the portion of tax already withheld; the assessee shall not be called upon to pay personally to the extent that tax has been deducted from the relevant income.
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