Amendment of section 191.

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..... e following Explanation shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2003, namely:— ''Explanation.-For the removal of doubts, it is hereby .....

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..... has also failed to pay such tax directly, then, such person shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default within the meaning of sub-sect .....

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