Appeal by person denying liability to deduct tax in certain cases - Section 248 - Income Tax - Ready Reckoner - Income Tax

Appeal by person denying liability to deduct tax in certain cases - Section 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 . Amendment made by the Finance Act, 2022 The provisions of section 248 will not apply in case where the date of tax payment, to the credit of CG is on or after 01.04.2022. Case Laws Dispute relating to chargeability of of income of non-resident recipient can alone be the subject matter of appeal u/s 248 and not the possibility of assessing of the income of the non-resident in the hands of the resident payer as no procedure of assessment of the income of the non-resident in the hands of the resident payer is contemplated in section 195((1) . [ CIT v Sonata Information Technology Ltd. (2010) 38 DTR 350 (Kar) ]