Income-tax Act : Appeal by person denying liability to deduct tax. Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Appeal by person denying liability to deduct tax.

248. Appeal by person denying liability to deduct tax Any person having in accordance with the provisions of sections 195 and 200 deducted and paid tax in respect of any sum chargeable under this Act, other than interest, who denies his liability to make such deduction, may appeal to the 2[Deputy Commissioner (Appeals)] 3[or, as the case may be, the Commissioner (Appeals)] to be declared not liable to make such deduction.