https://www.taxtmi.com/manuals?id=1610 Section 401 of the Income-tax Act, 2025 bars direct recovery from an assessee of tax actually deducted at source from the assessee's income, preventing double recovery. The protection is limited to the amount deducted; any tax not deducted or only partly deducted may remain recoverable. Where deducted tax is not deposited with the Central Government, recovery is ordinarily to be pursued against the defaulting deductor under section 398, with applicable interest, penalty and recovery provisions. en-us Sat, 08 Jul 2017 17:49:00 +0530 Thu, 13 Aug 2026 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1610 Section 401 of the Income-tax Act, 2025 bars direct recovery from an assessee of tax actually deducted at source from the assessee's income, preventing double recovery. The protection is limited to the amount deducted; any tax not deducted or only partly deducted may remain recoverable. Where deducted tax is not deposited with the Central Government, recovery is ordinarily to be pursued against the defaulting deductor under section 398, with applicable interest, penalty and recovery provisions. Manuals Income Tax Sat, 08 Jul 2017 17:49:00 +0530 https://www.taxtmi.com/manuals?id=1610