Section 401 — Bar Against Direct Demand on Assessee

Chapter XIX — Collection and Recovery of Tax Part B — Deduction and Collection at Source

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Where tax is deductible at the source under this Chapter, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income.

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See also:

• Section 390 - Deduction or Collection at Source and Advance Payment
• Section 393 - Tax to be Deducted at Source
• Section 398 - Consequences of Failure to Deduct or Pay or Collect or Pay
• Section 402 - Interpretation
• Chapter XIX - Collection and Recovery of Tax