In the result, appeal of the assessee is allowed
194B, section 194BB, section 194C, section 194D, section 194E, section 195 and section 196A, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income” 20. From the language of section 205, it is clear that once the tax is deducted at source, the same cannot