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of <h1>Tax Deducted at Source: Assessees Protected from Double Payment Under Section 205 of the Income Tax Act</h1> Section 205 of the Income Tax Act stipulates that when tax is deducted at source, the assessee is not required to pay the deducted amount again. For instance, if an employer deducts tax from an employee's salary, the employee should not be liable for that amount again. Similarly, in property transactions, if a purchaser deducts tax at source but fails to remit it to the government, the seller is not obligated to pay that tax. These principles are supported by relevant case law, ensuring that taxpayers are protected from double taxation.
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