Directions : In each of the following questions a statement is given, followed by two conclusions. Give answer :nStatement : The government has decided to hold the employers responsible for deducting tax at source for all its employees.nAssumptions :nI. The employers may still not arrange to deduct tax at source for its employees.nII. The employees may not allow the employers to deduct tax at source.

• A. Only assumption I is implicit
• B. Only assumption II is implicit
• C. Either I or II is implicit
• D. Neither I nor II is implicit