When specified person is deemed to be assessee in default.

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....n] does not pay tax on accreted income in accordance with the provisions of section 115TD, then, he or it shall be deemed to be an assessee in default in respect of the amount of tax payable by him or it and all the provisions of this Act for the collection and recovery of income-tax shall apply. (2) Notwithstanding anything contained in sub-section (1), in a case where the tax on accreted inco....