Statement The Government has decided to holds the employers the responsible for deducting tax at source for all its employees. Assumptions I. The employee may still not arrange to deduct tax at source for its employees. II. The employees may not allow the employers to deduct tax at source.

• If only Assumption I is implicit
• If only Assumption II is implicit
• If either Assumption I or II is implicit
• If neither Assumptions I and II are implicit