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. Substituted by the Finance Act, 2007, with effect from 1st June, 2007. Prior to substitution, section 248 as amended by the Finance (No. 2) Act, 1998, with effect from 1st October, 1998, stood as under:
248. Appeal by person denying liability to deduct tax. - Any person having in accordance with the provisions of sections 195 and 200 deducted and paid tax in respect of any sum chargeable under this Act, other than interest, who denies his liability to make such deduction, may appeal to the Commissioner (Appeals) to be declared not liable to make such deduction.