Question

never ki second form​

Answer 1

$\huge\mathfrak\pink{Answer}$

$<p style="color:black;font-family:cursive;background:black,;font-size25px;">$It depends on context. Either you are saying it has never happened in the past, or you are saying it's a general truth. Taking your second example first: it is a general truth that your friend doesn't pay tax, so use the present tense: My friend never pays any tax.

Answer 2

Answer:

There is no second form of never