Director of IT vs. Maersk Co. Ltd., as Agent of Henning Skov (2011) Uttarakhand High Court

Advance tax is not payable on the salary of an employee in as much as the obligation to deduct tax at source is upon the employer under section 192, upon failure on the part of the employer to deduct at source, the assessee (employee) only becomes liable to pay the tax directly under section 191 and does not become liable to pay interest under section 234B.