Bare ActsIncome-tax Act, 2025

Section 401

Bar against direct demand on assessee.--

Amendment status not verified — confirm the current text below against the official source.

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.

Section 401 – Income-tax Act, 2025 | DailyLaw.ai