https://www.taxtmi.com/acts?id=4020 Income-tax is payable directly by the assessee when tax is not deducted at source or not deducted in accordance with this Chapter; for specified securities or sweat equity allotted or transferred by an eligible start-up employer, the assessee must pay tax directly within a defined short period after the earliest of a statutory time limit, sale of the security, or cessation of employment; a person required to deduct tax who fails to deduct or remit, where the assessee also fails to pay, is deemed an assessee in default. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 08 Jul 2025 17:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4020 Income-tax is payable directly by the assessee when tax is not deducted at source or not deducted in accordance with this Chapter; for specified securities or sweat equity allotted or transferred by an eligible start-up employer, the assessee must pay tax directly within a defined short period after the earliest of a statutory time limit, sale of the security, or cessation of employment; a person required to deduct tax who fails to deduct or remit, where the assessee also fails to pay, is deemed an assessee in default. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4020