Income Tax Law
Income-tax Act, 2025 · CHAPTER XIX — Collection and recovery of tax
Section 401Bar against direct demand on assessee
Income-tax Act, 2025 (30 of 2025)
Where tax is deductible at the source under this Chapter, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income.
Referenced by
§ 521 Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply