Section 391 — Direct payment
Old Act equivalent: Section 191 of IT Act 1961 Sub-part: A—General
Statutory Text
- (1) The income-tax on any income shall be payable directly by the assessee if—
(a) there is no provision under this Chapter to deduct income-tax on such income at the time of payment; or
(b) income-tax has not been deducted as per the provisions of this Chapter. (2) If an assessee has any income of the nature as specified in section 17(1)(d) and such specified security or sweat equity shares are allotted or transferred directly or indirectly by the current employer which is an eligible start-up referred to in section 140, then direct payment of tax for the purposes of sub-section (1) shall be made in accordance with in section 289(3). (3) Where any person, including the principal officer of the company,—
(a) who is required to deduct any sum as per the provisions of this Act; or
(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. B.—Deduction and collection at source Salary and accumulated balance due to an employee.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Any person from whose income tax has not been deducted or not deducted in full.
- Conditions: Tax on income from which no TDS deducted is directly payable by assessee.
- Time limits: As per provisions.
- Monetary limits: None.
- Exceptions: Deductor not absolved of liability merely because assessee has paid directly.
Cross-References
- Section 17
- Section 140
- Section 289
- Section 392
- Section 398
Amendment Notes
None noted from the extracted pages.