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<h1>Taxpayer not personally liable for income already subject to tax deducted at source; only unpaid balance may be recovered</h1> Where tax is deducted at source under the relevant provisions, the taxpayer shall not be required to pay that portion of tax personally; liability to remit is satisfied to the extent tax has already been deducted from the income. This provision prevents direct demand or collection from the assessee for amounts covered by source deduction, leaving any unpaid balance outside the deducted portion for recovery by other lawful means.