https://www.taxtmi.com/caselaws?id=29427 Where employees' regular assessments are complete and tax on their salary income has been fully paid, no further tax demand may be raised from the employer under section 201 for alleged short deduction at source. Primary tax liability rests on the income recipient under section 4, while section 192 requires salary tax deduction based on estimated employee income. Section 201 treats the deductor as in default for non-deduction or non-payment of deducted tax, but it does not permit recovery from the employer of further tax relating to salary income already assessed and fully discharged by employees. en-us Thu, 01 Apr 1982 00:00:00 +0530 Fri, 12 Mar 2010 17:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29427 Where employees' regular assessments are complete and tax on their salary income has been fully paid, no further tax demand may be raised from the employer under section 201 for alleged short deduction at source. Primary tax liability rests on the income recipient under section 4, while section 192 requires salary tax deduction based on estimated employee income. Section 201 treats the deductor as in default for non-deduction or non-payment of deducted tax, but it does not permit recovery from the employer of further tax relating to salary income already assessed and fully discharged by employees. Case-Laws Income Tax Thu, 01 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29427