Amendment in the provisions of section 248 of Income-tax Act and insertion of new section 239A

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..... angement, a person who has deducted tax on any income paid to a nonresident, other than interest, under section 195 of the Act, he may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible on such income, if he claims that such tax is to be borne by him since no tax was required to be deducted on such income. Such appeal can be filed after making payment of tax so deduc .....

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..... n the Act to provide that such a person, who has made the deduction of tax under such an agreement or arrangement and borne the tax liability, when no tax deduction was required, may file an application for refund of such tax deducted before the Assessing Officer. 4. Such person can, if he is not satisfied with the order of the Assessing Officer, go into appeal against such order before the Commi .....

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