Income Tax Act, 1961
Section 248. APPEAL BY PERSON DENYING LIABILITY TO DEDUCT TAX.
Any person having in accordance with the provisions of sections 195 and 200 deducted and paid tax in respect of any sum chargeable under this Act, other than interest, who denies his liability to make such deduction, may appeal to the the Commissioner (Appeals) to be declared not liable to make such deduction.
