<u>Directions :</u> In each of the following questions a statement is given, followed by two conclusions. Give answer :<br><br><u>Statement :</u> The government has decided to hold the employers responsible for deducting tax at source for all its employees.<br><br><u>Assumptions :</u><br>I. The employers may still not arrange to deduct tax at source for its employees.<br>II. The employees may not allow the employers to deduct tax at source.

Correct Answer: Neither I nor II is implicit
Such decisions are implemented by the government as laws, which are binding on both the employers and the employees. So, neither I nor II is implicit.