Bar against direct demand on Assessee - Section 401 (New) / Section 205 (Old)

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....rinciple that once tax has been deducted at source from an income, the assessee cannot be called upon to pay the same tax again. The provision protects the assessee from double recovery of tax where the deductor has already deducted tax from the income. Important Point The protection under this section is available only to the extent tax has actually been deducted from the income of the asse....