Income Tax Department

Ministry of Finance, Government of India

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Section 401

Bar against direct demand on assessee

Section

Section Number

401

Chapter

CHAPTER XIX - Collection and recovery of tax

Act

Income-tax Act, 2025

Year

2026

Bar against direct demand on assessee

Bar against direct demand on assessee.

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.

Footnotes