Section 11(1) in Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
(1)If an assessee (not being an officer of the State Government or the Central Government) does not deduct the tax at the time of payment of salary or wages or after deducting, fails to pay the tax as required by or under this Act, he shall-(a)be deemed to be an assessee in default in respect of the tax; and(b)be liable to pay such interest as may be prescribed on the amount of tax due for each month of part thereof for the period for which the tax remains unpaid.
