Section 248 - Appeal by person denying liability to deduct tax in certain cases - Income-tax Act, 1961

1 [Appeal by person denying liability to deduct tax in certain cases. 248. 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 . ] 2 [ Provided that no appeal shall be filed where tax is paid to the credit of the Central Government on or after the 1st day of April, 2022. ] ----------------------- Notes :- 1. Substituted by the Finance Act, 2007, w.e.f. 1-6-2007. Prior to its substitution, section 248, as amended by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and Finance (No. 2) Act, 1998, w.e.f. 1-10-1998, read as under : 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 Commissioner (Appeals) to be declared not liable to make such deduction. 2. Inserted vide Finance Act, 2022 w.e.f. 01-04-2022