Section 205 of Income Tax Act for AY 2023-24

Section 205 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Bar against direct demand on assessee.

Amended and updated notes on section 205 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Bar against direct demand on assessee.

Chapter XVII (Sections 190 to 234G) of the Income Tax Act 1961 deals with the provisions related to collection and recovery of tax. Section 205 of IT Act 1961 provides for Bar against direct demand on assessee.

Recently, we have discussed in detail section 204 (Meaning of “person responsible for paying”) of IT Act 1961. Today, we learn the provisions of section 205 of Income-tax Act 1961. The amended provision of section 205 is effective for financial year 2022-23 relevant to the assessment year 2023-24.

In this article, you will learn detail of the provisions of section 205 of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.

Section-205: Bar against direct demand on assessee

Where tax is deductible at the source under the foregoing provisions of 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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