Tax not to be demanded from deductee in cases where tax has already been deducted: CBDT letter dated 11-03-2016

CBDT vide letter dated 11-03-2016 has reiterated that cases where tax has been deducted but not deposited by deductor, deductee assessee shall not be called upon to pay the demand because section 205 puts a bar on direct demand against the assessee in such cases. CBDT has issued similar instructions on 01-06-2015 also.