Direct payment of income tax required when no deduction or collection occurs; deductor becomes deemed assessee in default. Tax on income is payable directly by the assessee where no provision for deduction or collection at source exists or where tax has not been deducted or collected as required. A person obliged to deduct or collect tax who fails to do so, or who does not pay tax after deduction or collection, shall be deemed an assessee in default under section 218 where the assessee has also failed to pay the tax directly.
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.
Direct payment of income tax required when no deduction or collection occurs; deductor becomes deemed assessee in default.
Tax on income is payable directly by the assessee where no provision for deduction or collection at source exists or where tax has not been deducted or collected as required. A person obliged to deduct or collect tax who fails to do so, or who does not pay tax after deduction or collection, shall be deemed an assessee in default under section 218 where the assessee has also failed to pay the tax directly.
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