Section 191:
Direct payment.
1
*** In the case of income in respect of which provision is not made under
this Chapter for deducting income-tax at the time of payment, and in any case where income-tax has not
been deducted in accordance with the provisions of this Chapter, income-tax shall be payable by the
assessee direct.
2
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3
Explanation.—For the removal of doubts, it is hereby declared that if any person including the
principal officer of a company,—
(a) who is required to deduct any sum in accordance with the provisions of this Act; or
(b) referred to in sub-section (1A) of section 192, being an employer,
does not deduct, or after so deducting fails to pay, or does not pay, the whole or any part of the tax, as
required by or under this Act, 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 sub-section (1) of section 201, in respect of such tax.
Notes:
1. The brackets and figure “(1)” omitted by Act 10 of 1965, s. 43 (w.e.f. 1-4-1965).
2. Sub-section (2) omitted by s. 43, ibid. (w.e.f. 1-4-1965).
3. The Explanation substituted by Act 18 of 2008, s. 41 (w.e.f. 1-6-2003). Earlier inserted by 32 of 2003, s. 71 (w.e.f. 1-6-
2003).