https://www.taxtmi.com/acts?id=11849 Direct payment of income-tax is required where there is no provision for deduction or collection at source, or where tax has not been deducted or collected as required; the assessee must pay the tax directly. A person required to deduct or collect tax who fails to do so, or deducts/collects but fails to remit the whole amount, and where the assessee also fails to pay, is deemed to be an assessee in default and liable for the unpaid tax. en-us Fri, 17 Sep 2010 11:20:12 +0530 Fri, 17 Sep 2010 11:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11849 Direct payment of income-tax is required where there is no provision for deduction or collection at source, or where tax has not been deducted or collected as required; the assessee must pay the tax directly. A person required to deduct or collect tax who fails to do so, or deducts/collects but fails to remit the whole amount, and where the assessee also fails to pay, is deemed to be an assessee in default and liable for the unpaid tax. Act-Rules Bills Fri, 17 Sep 2010 11:20:12 +0530 https://www.taxtmi.com/acts?id=11849