Discussion
Statement: The government has decided to hold the employers responsible for deducting tax at source for all its employees.
Assumptions:
1. The employers may still not arrange to deduct tax at source for its employees.
2. The employees may not allow the employers to deduct tax at source.
Answer: D
Correct answer: Neither I nor II is implicit
The decision fixes responsibility on employers and nothing more. Assumption I supposes they will still fail to deduct, and assumption II that employees will obstruct them - both would be reasons to doubt the measure rather than things taken for granted in making it. Neither is implicit.
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