[19. Payment in other cases.—In the case of income in respect of which provision is not made under section 18 for deduction of income-tax at the time of payment, and in any case where income-tax has not been deducted in accordance with the provisions of section 18, income-tax shall be payable by the assessee direct.]
Substituted by s. 21, Indian I.T. (Amendment) Act, 1939.
[As amended up to date]
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