Income Tax Act, 1961
Section 205. BAR AGAINST DIRECT DEMAND ON ASSESSEE.
Where tax is deductible at the source under sections 192 to 194, section 194A, section 194B, section 194BB, section 194C, section 194D section 194E, section 194EE, section 194F, section 194G, section 194H, section 194-I, section 194J and section 194K, 194L section 195, section 196A, section 196B, section 196C and section 196D, the assessee shall not be called upon to pay tax himself to the extent to which tax has been deducted from that income.
