https://www.taxtmi.com/acts?id=17946 If the securitisation trust or the person responsible for making payment of income distributed by the trust does not pay the tax under the relevant special provision, then that person or the trust is deemed to be an assessee in default for the tax payable, and all provisions of the Act relating to collection and recovery of income-tax shall apply to recover the amount. en-us Thu, 23 May 2013 11:02:21 +0530 Thu, 28 Aug 2025 14:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17946 If the securitisation trust or the person responsible for making payment of income distributed by the trust does not pay the tax under the relevant special provision, then that person or the trust is deemed to be an assessee in default for the tax payable, and all provisions of the Act relating to collection and recovery of income-tax shall apply to recover the amount. Act-Rules Income Tax Thu, 23 May 2013 11:02:21 +0530 https://www.taxtmi.com/acts?id=17946