Report No. 12
200. Direct payment-. Direct paymentsthis 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.
[Section 19]
(2) Save as provided in this Chapter, super-tax shall be payable by the assessee direct.
[Section 58(2)]
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