https://www.taxtmi.com/acts?id=8475 Amendment provides that any person required to deduct tax at source, including a company's principal officer or an employer under payroll provisions, who does not deduct, or having deducted fails to pay the whole or part of the tax, and where the assessee also fails to pay, shall be deemed to be an assessee in default, without prejudice to other consequences, thereby confirming deductor and officer liability for non-deduction or non-remittance. en-us Fri, 29 Feb 2008 20:32:09 +0530 Sat, 01 Mar 2008 01:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8475 Amendment provides that any person required to deduct tax at source, including a company's principal officer or an employer under payroll provisions, who does not deduct, or having deducted fails to pay the whole or part of the tax, and where the assessee also fails to pay, shall be deemed to be an assessee in default, without prejudice to other consequences, thereby confirming deductor and officer liability for non-deduction or non-remittance. Act-Rules Bills Fri, 29 Feb 2008 20:32:09 +0530 https://www.taxtmi.com/acts?id=8475