Appeal by person denying liability to deduct tax in certain cases

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..... tion 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 . ] 2 [ Provided that no appeal shall be filed where tax is paid to the credi .....

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