regarding tds

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Anil Mishra (Querist)
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14 March 2009 good evening

i want to know that if person having devloper schceem before two year and given to commission to agent but not deducted tds
what procedure in above case.

Manmohan ACA, CS

Manmohan ACA, CS (Expert)
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15 March 2009 Duty of payee where no tax has been deducted [Sec. 191]
In the case of income in respect of which -
• provision is not made for deducting income-tax at the time of payment; or
• income-tax has not been deducted in accordance with the provisions,
income-tax shall be payable by the assessee directly.

Where any person, being the principal officer and the company of which he is the principal officer, does not deduct the whole or any part of tax and such tax has not been paid by the assessee directly, then, such person, the principal officer and the company shall be deemed to be an assessee in default.