Bar against double tax recovery protects assessees where source tax was deducted, shifting deposit default consequences to deductors.

Section 401 prevents direct recovery from an assessee of tax that has actually been deducted at source from the assessee's income. The obligation to deposit deducted tax rests with the deductor. Protection is limited to the amount actually deducted, and any tax not deducted or only partly deducted may remain recoverable. Where deducted tax is not deposited, action is to be taken against the defaulting deductor under the applicable interest, penalty and recovery provisions.

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