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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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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 made for deduction or collection of tax under the provisions of this Chapter.