63. Payment of tax where no deduction is made.-

63. Payment of tax where no deduction is made.-

The tax under this Ordinance shall be payable by the assessee direct -

(a) in any case where tax has not been deducted or collected as required by, and in accordance with, the provisions of this Chapter ;
(b) in any case where the amount deducted or collected is found, after regular assessment,  to  be  less  than  the  tax  due  from  the  assessee,  to  the  extent  of deficiency ; and
(c) in the case of income in respect of which no provision has been mad e for deduction or collection of tax under the provisions of this Chapter.

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