Section 205 - Bar against direct demand on assessee

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..... ay 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 .....

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