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Direct payment of tax: assessee liable when no deduction occurs, and withholding agent becomes assessee in default. Direct payment of income-tax is required where there is no provision for deduction or collection at source, or where tax has not been deducted or collected as required; the assessee must pay the tax directly. A person required to deduct or collect tax who fails to do so, or deducts/collects but fails to remit the whole amount, and where the assessee also fails to pay, is deemed to be an assessee in default and liable for the unpaid tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Direct payment of tax: assessee liable when no deduction occurs, and withholding agent becomes assessee in default.</h1> Direct payment of income-tax is required where there is no provision for deduction or collection at source, or where tax has not been deducted or collected as required; the assessee must pay the tax directly. A person required to deduct or collect tax who fails to do so, or deducts/collects but fails to remit the whole amount, and where the assessee also fails to pay, is deemed to be an assessee in default and liable for the unpaid tax.
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