Section - 191

Direct payment

Direct payment.

191. ^31b[* * *] In the case of income in respect of which provision is not made under this Chapter for deducting income-tax 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.

³²[* * *]

31b. "(1)" omitted by the Finance Act, 1965, w.e.f. 1-4-1965.

32. Sub-section (2) omitted by the Finance Act, 1965, w.e.f. 1-4-1965.

[As amended by the Finance Act, 1989 and the Direct Tax Laws (Amendment) Act, 1989]

Section 191

Direct payment

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