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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 191: Clarifies tax deduction responsibilities for principal officers, aligning with Sections 192(1A) and 201(1).</h1> Section 191 of the Income-tax Act is amended to clarify that any person, including a company's principal officer, who is required to deduct tax under the Act but fails to do so, or fails to pay the deducted tax, will be considered an assessee in default if the taxpayer also fails to pay the tax. This amendment, effective from June 1, 2003, applies without affecting other legal consequences and aligns with sub-section (1A) of section 192 and sub-section (1) of section 201 of the Act.
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