https://www.taxtmi.com/caselaws?id=786344 Failure to deduct tax at source attracts liability on the deductor where payees have not themselves paid the tax; the Explanation to section 191 and the first proviso to section 201 require that a deductor must obtain and produce the prescribed certificate (Form 26A under Rule 31ACB) showing the payee paid tax, otherwise the deductor may be treated as an assessee in default. No material or certificate was found on record to show payees paid tax, so the matter is remanded to the assessing officer to examine payee tax payments and decide afresh on deeming the deductor an assessee in default. en-us Fri, 06 Feb 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786344 Failure to deduct tax at source attracts liability on the deductor where payees have not themselves paid the tax; the Explanation to section 191 and the first proviso to section 201 require that a deductor must obtain and produce the prescribed certificate (Form 26A under Rule 31ACB) showing the payee paid tax, otherwise the deductor may be treated as an assessee in default. No material or certificate was found on record to show payees paid tax, so the matter is remanded to the assessing officer to examine payee tax payments and decide afresh on deeming the deductor an assessee in default. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786344