Bar against direct demand: tax deducted at source prevents direct tax demand on the assessee to that extent. Where tax is deductible at source under the specified provisions of the 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, creating a bar against any direct demand on the assessee for amounts already deducted; the provision's list of deductible sections has been amended over time.