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    <title>Bar against direct demand on assessee</title>
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    <description>Where tax is required to be deducted at source, the statute establishes a bar against direct demand on the assessee for the portion of tax already withheld; the assessee shall not be called upon to pay personally to the extent that tax has been deducted from the relevant income.</description>
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      <title>Bar against direct demand on assessee</title>
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      <description>Where tax is required to be deducted at source, the statute establishes a bar against direct demand on the assessee for the portion of tax already withheld; the assessee shall not be called upon to pay personally to the extent that tax has been deducted from the relevant income.</description>
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