Income-tax Act,1961
Act No : 43
Section :
Bar against direct demand on assessee.
205. Bar against direct demand on assessee Where tax is deductible at the source under 5[sections 192 to 194, section 194A 6[, section 194B] 7[, section 194BB] 8[, section 194C] 9[, section 194D] 10[, section 194E], 11[section 194EE, section 194F, section 194G, section 194H, 12[section 194-I,] 13[section 194J, section 194K,] section 195, section 196A 14[, section 196B 15[, section 196C and section 196D]]]], the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income. ----------------------------------------------------------------------- 1 Inserted by the Finance Act, 1986, w.e.f. 1-6-1986. 2 Substituted for "in the case of payments" by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967. 3 Inserted by the Finance Act, 1986, w.e.f. 1-6-1986. 5 Substituted for "sections 192 to 195" by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967. 6 Inserted by the Finance Act, 1972, w.e.f. 1-4-1972. 7 Inserted by the Finance Act, 1978, w.e.f. 1-4-1978. 8 Inserted by the Finance Act, 1972, w.e.f. 1-4-1972. 9 Inserted by the Finance Act, 1973, w.e.f. 1-4-1973. 10 Inserted by the Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-11-1989. 11 Substituted for "section 195 and section 196A" by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991. 12 Inserted by the Finance Act, 1994, w.e.f. 1-6-1994. 13 Inserted by the Finance Act, 1995, w.e.f. 1-7-199.5. 14 Substituted by ", and section 196B" by the Finance Act, 1992, w.e.f. 1-6-1992. 15 Substituted for "and section 196C" by the Finance Act, 1993, w.e.f. 1-6-1993. ----------------------------------------------------------------------- 1.643
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