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          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>Deemed assessee in default: persons handling securitisation trust distributions become liable and tax recovery provisions apply.</h1> If the securitisation trust or the person responsible for making payment of income distributed by the trust does not pay the tax under the relevant special provision, then that person or the trust is deemed to be an assessee in default for the tax payable, and all provisions of the Act relating to collection and recovery of income-tax shall apply to recover the amount.

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