Where tax is deductible at the source under 1
the
foregoing provisions of 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.
Notes
1. Subs. by Act 23 of 2004, s. 48, for certain words, figures and letter (w.e.f. 1-10-2004).
Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights
