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of <h1>Taxpayers must pay income tax directly when no deduction at source exists under Section 191</h1> Section 191 of the Income Tax Act, 1961 mandates direct payment of income tax by assessees when no provision exists for tax deduction at source or when tax has not been properly deducted. For income from specified securities or sweat equity shares allotted by eligible start-ups from assessment year 2021-22 onwards, tax must be paid within fourteen days of the earliest occurrence among: forty-eight months after the relevant assessment year ends, sale of securities, or cessation of employment. The provision clarifies that persons required to deduct tax who fail to do so become assessees in default under section 201.
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