https://www.taxtmi.com/acts?id=48835 Direct payment is required where no provision exists to deduct tax at payment or where tax has not been deducted; recipients must pay tax directly. Tax on specified securities or sweat equity received from a current employer that qualifies as an eligible start-up must be paid by the assessee within the prescribed time. A person required to deduct tax who fails to deduct or to remit deducted tax, and where the assessee also fails to pay, is deemed an assessee in default for the unpaid tax. en-us Fri, 14 Feb 2025 12:39:16 +0530 Fri, 14 Feb 2025 12:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48835 Direct payment is required where no provision exists to deduct tax at payment or where tax has not been deducted; recipients must pay tax directly. Tax on specified securities or sweat equity received from a current employer that qualifies as an eligible start-up must be paid by the assessee within the prescribed time. A person required to deduct tax who fails to deduct or to remit deducted tax, and where the assessee also fails to pay, is deemed an assessee in default for the unpaid tax. Act-Rules Bills Fri, 14 Feb 2025 12:39:16 +0530 https://www.taxtmi.com/acts?id=48835