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Section 191 – Income Tax Act, 1961

Income Tax Act, 1961

 

 

Section 191. DIRECT PAYMENT.

 

In the case of income in respect of which provision is not made under this Chapter for deducting income-tax 1673 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.

 

 

Related Judgements

 

MITTAL STEEL LTD. v. ASSISTANT COMMISSIONER OF INCOME-TAX & ANR.

 

 

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Income Tax Act, 1961 

 

Indian Laws – Bare Acts

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