Direct payment.
194. (1) The tax on income shall be payable by the assessee direct if,—
(a) there is no provision under this Chapter for deduction or collection of income-tax at the time of payment; or
(b) income-tax has not been deducted or collected in accordance with the provisions of this Chapter.
(2) Any person who is required to deduct or collect any sum in accordance with the provisions of this Code does not deduct or collect, or after so deducting or collecting fails to pay, or does not pay, the whole or any part of the tax, as required by or under this Code, and where the assessee has also failed to pay such tax directly, then, such person shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default within the meaning of section 218 in respect of such tax.
