IT Act 191अध्याय XVII · Collection And Recovery Of Tax
धारा 191 · Direct payment
अक्षर आकार — स्तर 1, कुल 4 में से
- [*] [ Brackets and figure " (1)" omitted by Act 10 of 1965, Section 43 (w.r.e.f. 1.4.1965).] In the case of income in respect of which provision is not made under this Chapter for deducting income-tax at the time of payment, and in any case where income-tax has not been deducted in accordance with the provisions of this Chapter, income-tax shall be payable by the assessee direct.[* * *] [ Sub-Section (2) omitted by Act 10 of 1965, Section 43 (w.r.e.f. 1.4.1965).][Explanation. - For the removal of doubts, it is hereby declared that if any person, including the principal officer of a company,-
(a)
who is required to deduct any sum in accordance with the provisions of this Act; or(b)
referred to in sub-section (1-A) of section 192, being an employer, does not deduct, or after so deducting fails to pay, or does not pay, the whole or any part of the tax, as required by or under this Act, and where the assessee has also failed to pay such tax directly, then, such person shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default within the meaning of sub-section (1) of section 201, in respect of such tax.]इस धारा पर आपका निजी नोट
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