Income-tax Act, 1961
Section - 191 - Direct payment
Direct payment.191. (1) 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.(2) For the purposes of paying income-tax directly by the assessee under sub-section (1), if the income of the assessee in any assessment year, beginning on or after the 1st day of April, 2021, includes income of the nature specified in clause (vi) of sub-section (2) of section 17 and such specified security or sweat equity shares referred to in the said clause are allotted or transferred directly or indirectly by the current employer, being an eligible start-up referred to in section 80-IAC, the income-tax on such income shall be payable by the assessee within fourteen days-
| (i) | - | after the expiry of forty-eight months from the end of the relevant assessment year; or |
| (ii) | - | from the date of the sale of such specified security or sweat equity share by the assessee; or |
| (iii) | - | Google Play store
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