63[Appeal by a person denying liability to deduct tax in
certain cases.
248. 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.]