TaxTMI 
TaxTMI 
Direct Payment (General) -Section 391 (New) / Section 191 (Old)
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.... is no provision under Chapter XIX requiring deduction of tax at source (TDS) on that income; or (b) Although TDS was required, tax has not actually been deducted in accordance with the provisions of the Chapter. Illustrations: • Professional income below threshold limit → tax is paid by the assessee through advance tax/self-assessment. • Rent received wher....
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....o deduct and failure to pay tax read with Rule 218 Where: • a person required to deduct tax at source; or • an employer referred to in section 392(2)(a) fails to deduct tax; • deducts tax but does not deposit it with the Central Government; • fails to pay the tax as required under the provisions of this chapter; and • the....
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....sion for TDS or where tax has not been deducted under Chapter XIX. ESOP taxation for eligible start-ups Deferred tax payment on specified security or sweat equity shares allotted by an eligible start-up. Tax is payable within 14 days from the earliest of: (i) expiry of 48 months from the end of the relevant assessment year, (ii) sale of shares/specified security, or (iii) cessation of ....