§ 401
Chapter XIX — Collection And Recovery Of Tax
Bar against direct demand on assessee
Income-tax Act, 2025
If tax is deducted at source under this chapter, the taxpayer cannot be asked to pay that same tax directly. The deduction satisfies the tax liability for that income.
📜 Official text of the section +
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.