Report No. 12

256. Appeal by person denying liability to deduct tax.-

Any person having in accordance with the provisions of section 208 [sub-section (6) of section 18] read with section 208 [sub-section (6) of section 18] deducted and paid tax in respect of any sum hargeable under this Act other than interest, who denies his liability to make such deduction may appeal to the Appellate Assistant Commissioner to be declared not liable to make such deduction.

[Section 30(1A)]