Section 205 - Bar against direct demand on assessee - Income Tax - Ready Reckoner - Income Tax

Bar against direct demand on assessee [ Section 205 ] Where tax is deductible at the source under the foregoing provisions of this Chapter (i.e. Chapter XVII ) , the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income. Important Case law The employer is deducting tax at source from the salary paid to the employee. Since tax has already been deducted from the employee's salary, the employee should not be required to pay tax again for the amount that has already been deducted. [ Sachin S. Ghadge, Ashish Y.K. Upadhyay, Chandrahas V. Shetty, Anand V. Ved, Purva K. Nayak, Bhaskar Dutta, Beena Varghese Versus Income Tax Officer Ward 24 (1) (1) , Mumbai Others - 2023 (7) TMI 907 - Bombay HC ] The seller sold an immovable property, and the purchasers made a net payment to the seller after deducting tax at source (TDS) at 1% in accordance with Section 194IA of the Income Tax Act. However, if the purchaser fails to remit the deducted TDS to the government. [ Pushkar Prabhat Chandra Jain Versus Union of India And Anr. 2019 (2) TMI 243 - Bombay HC ]