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[Cites 0, Cited by 0] [Section 391(3)] [Section 391] [Entire Act]

Union of India - Subsection

Section 391(3)(b) in The Income Tax Act, 2025

(b)referred to in section 392(2)(a), 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 under this Act, and where the assessee has also failed to pay such tax directly, then, such person shall, apart from any other consequences that he may incur, be deemed to be an assessee in default within the meaning of section 398(1), in respect of such tax.