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of <h1>Tax Deductors Exempt from Demand if Deductee Pays Taxes, per Section 201(1) Guidance from 1997 Instruction.</h1> Section 201(1) of the Income-tax Act addresses the consequences of failing to deduct or pay taxes. According to the instruction dated January 29, 1997, the Board advises that no demand under this section should be enforced if the tax deductor can demonstrate to the TDS officer that the taxes have already been paid by the deductee-assessee. This guidance aims to prevent unnecessary enforcement actions when the tax obligation has been fulfilled by the party responsible for the payment.
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