Section 248:
Appeal by a person denying liability to deduct tax in certain cases.
1 Where under an
agreement or other arrangement, the tax deductible on any income, other than interest, under
section 195 is to be borne by the person by whom the income is payable, and such person having paid
such tax to the credit of the Central Government, claims that no tax was required to be deducted on such
income, he may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible on
such income.
Notes:
1. Subs. by s. 72, ibid., for section 248 (w.e.f. 1-6-2007). Earlier it was substituted by Act 29 of 1977, s. 39 and the fifth
Schedule (w.e.f. 10-7-1978).