Direct payment.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l, 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. - - statute, statutory provisions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X