Section 115QC: When company is deemed to be assessee in default

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

When company is deemed to be assessee in default.

If any principal officer of a domestic company and the company does not pay tax on distributed income in accordance with the provisions of section 115QA, then, he or it shall be deemed to be an assessee in default in respect of the amount of tax payable by him or it and all the provisions of this Act for the collection and recovery of income-tax shall apply.

Where this provision sits

Act	The Income-tax Act, 1961
Section	115QC
Marginal note	When company is deemed to be assessee in default
Jurisdiction	Central
Status	Repealed
Judgments citing it	1

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