https://www.taxtmi.com/acts?id=9737 The amendment declares that where required tax is not deducted or the assessee has not paid the tax directly, the person required to deduct, the principal officer and the company shall be deemed to be an assessee in default, without prejudice to any other consequences they may incur, thereby subjecting them to the recovery mechanism applicable to assessee-in-default status for unpaid withholding tax. en-us Wed, 22 Oct 2008 09:11:34 +0530 Wed, 22 Oct 2008 09:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9737 The amendment declares that where required tax is not deducted or the assessee has not paid the tax directly, the person required to deduct, the principal officer and the company shall be deemed to be an assessee in default, without prejudice to any other consequences they may incur, thereby subjecting them to the recovery mechanism applicable to assessee-in-default status for unpaid withholding tax. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 09:11:34 +0530 https://www.taxtmi.com/acts?id=9737