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1995 (2) TMI 123 - AT - Income TaxExtract: .......ability, by the assessee in the account of the non-resident. That being so, the assessee was in default under section 201 and has to pay the tax required to be deducted and pay interest for the failure thereof under section 201 (1A) of the I.T. Act. 21. In view of the above, the appeals of the assessee have no merit. They are accordingly dismissed.
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