§ 401
Chapter XIX — Collection And Recovery Of Tax
Bar against direct demand on assessee
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
401. 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.
Interpretation.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.