https://www.taxtmi.com/manuals?id=4449 Bar against direct demand prevents an assessee from being required to pay tax that has been deducted or collected at source under Chapter XVII; it avoids double recovery where tax is deducted (for example by an employer from salary or by a purchaser on transfer of an immovable property). Practical complications arise if the deductor fails to remit the deducted amount to the government, raising questions about recovery from the deductee versus remedies against the deductor. en-us Tue, 30 Jan 2024 18:52:00 +0530 Mon, 11 Nov 2024 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4449 Bar against direct demand prevents an assessee from being required to pay tax that has been deducted or collected at source under Chapter XVII; it avoids double recovery where tax is deducted (for example by an employer from salary or by a purchaser on transfer of an immovable property). Practical complications arise if the deductor fails to remit the deducted amount to the government, raising questions about recovery from the deductee versus remedies against the deductor. Manuals Income Tax Tue, 30 Jan 2024 18:52:00 +0530 https://www.taxtmi.com/manuals?id=4449