Deemed assessee in default: failure by a tax deductor or principal officer to deduct or remit tax triggers default designation.

Amendment provides that any person required to deduct tax at source, including a company's principal officer or an employer under payroll provisions, who does not deduct, or having deducted fails to pay the whole or part of the tax, and where the assessee also fails to pay, shall be deemed to be an assessee in default, without prejudice to other consequences, thereby confirming deductor and officer liability for non-deduction or non-remittance.

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