https://www.taxtmi.com/acts?id=8658 The substituted Explanation to section 191 declares that any person required to deduct tax at source, including a principal officer or an employer under sub-section (1A) of section 192, who fails to deduct or, after deducting, fails to pay the whole or part of such tax, and where the assessee has also failed to pay, shall be deemed to be an assessee in default under sub-section (1) of section 201, effective from the 1st day of June, 2003. en-us Thu, 01 May 2008 18:15:56 +0530 Fri, 02 May 2008 09:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8658 The substituted Explanation to section 191 declares that any person required to deduct tax at source, including a principal officer or an employer under sub-section (1A) of section 192, who fails to deduct or, after deducting, fails to pay the whole or part of such tax, and where the assessee has also failed to pay, shall be deemed to be an assessee in default under sub-section (1) of section 201, effective from the 1st day of June, 2003. Act-Rules F. Acts / Amendment Acts Thu, 01 May 2008 18:15:56 +0530 https://www.taxtmi.com/acts?id=8658