Tax deduction at source: gross-up net-of-tax payments where payer bears non-resident tax to ensure correct TDS deposit. When a payer bears a non-resident's tax, the payer must gross up the net-of-tax payment to determine the income chargeable to the non-resident and deduct tax at source on that grossed-up amount. The tax so deducted must be paid to the credit of the Central Government within the prescribed time. Failure to deduct or remit the tax renders the payer liable for the tax, interest on the unpaid amount, penalties, and potential criminal prosecution for willful default.