Deduction only one mode of recovery (Sec 202)

hi,
can anyone plz explain me sec 202..i mean, what is the meaning of recovery..?
Replies (2)
for example you have received interest income of 15000 on which TDS is deducted @ 10%. the deductor has not paid the TDs amount to govt. then AO cannot ask assessed to pay the tax which is already paid as TDS on such income
thank you sir..but the same is written in sec 205(Bar against direct demand on assessee)

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