1.  Statement : The government has decided to hold the employers responsible for deducting tax at source for all its employees.
Assumptions :

I. The employees 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.
A. If only assumption I is implicit
B. If only assumption II is implicit
C. If either I or II is implicit
D. If neither I nor II is implicit
E. If both I and II are implicit

Answer: Option D

Explanation:

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.