1 Where under an agreement or other arrangement, the tax deductible on any
income, other than interest, under section 195 is to be borne by the person by
whom the income is payable, and such person having paid such tax to the credit
of the Central Government, claims that no tax was required to be deducted on
such income, he may appeal to the Commissioner (Appeals) for a declaration that
no tax was deductible on such income.
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1. Subs. by s. 72, ibid., for section 248 (w.e.f. 1-6-2007). Earlier it was substituted by Act 29 of 1977, s. 39 and the fifth Schedule (w.e.f. 10-7-1978).
Section 245P Vacancies, etc., not to invalidate proceedings
Section 245Q Application for advance ruling
Section 245R Procedure on receipt of application
Section 245RR Appellate authority not to proceed in certain cases
Section 245S Applicability of advance ruling
Section 245T Advance ruling to be void in certain circumstances
Section 245U Powers of the Authority
Section 245V Procedure of Authority
Section 246A Appealable orders before Commissioner (Appeals)
Section 248 Appeal by a person denying liability to deduct tax in certain cases