https://www.taxtmi.com/circulars?id=9051 Section 192(1) creates an absolute duty on any payer of salary to deduct tax at source; failure to deduct and pay attracts liability including interest on the defaulted tax and other penal provisions, and officers are directed to review similar cases and report results for remedial action. en-us Tue, 23 Nov 1976 00:00:00 +0530 Wed, 01 Jun 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9051 Section 192(1) creates an absolute duty on any payer of salary to deduct tax at source; failure to deduct and pay attracts liability including interest on the defaulted tax and other penal provisions, and officers are directed to review similar cases and report results for remedial action. Circulars Income Tax Tue, 23 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9051