205. Bar against direct demand on assessee.  

Where tax is deductible at the source under sections 192 to 194, section 194A, section 194B, section 194BB,section 194C, section 194D, section 194E, section 194EE, section 194F,section 194G, section 194H, section 194-I, section 194J, section 194K,section 194L, section 195, section 196A, section 196B, section 196C and section 196Dthe assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income.