205 Income Tax Act - Bar against direct demand on assessee

Section 205 of Income Tax Act 1961 - Bar against direct demand on assessee

Where tax is deductible at the source under 1 the foregoing provisions of 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.
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1. Subs. by Act 23 of 2004, s. 48, for certain words, figures and letter (w.e.f. 1-10-2004).

Income Tax Act 1961

Section 200A Processing of statements of tax deducted at source

Section 201 Consequences of failure to deduct or pay

Section 202 Deduction only one mode of recovery

Section 203 Certificate for tax deducted

Section 203A Tax deduction and collection account number

Section 203AA Furnishing of statement of tax deducted

Section 204 Meaning of person responsible for paying

Section 205 Bar against direct demand on assessee

Section 206 Persons deducting tax to furnish prescribed returns

Section 206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax

Section 206AA Requirement to furnish Permanent Account Number