Report No. 12
213. Bar against direct demand on assessee.-
Where tax is deductible at the source under sections 201 to 204 [section 18(2), 18(2A), 18(3), 18(3A), 18(3B), 18(3C) or 18(3D)], the assessee shall not be called upon to pay the tax himself unless he has received the income without such deduction.
[Section 7(1), 2nd proviso-extended]
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