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

115QC. If any principal officer of a domestic company and the com- pany 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.