Information reporting obligations for payments to non-residents require the payer or corporate principal officer to furnish details.

A new clause requires that information relating to any sum paid to a non-resident (other than a company) or to a foreign company must be furnished by the payer personally, or, if the payer is a company, by the company itself including its principal officer; this applies irrespective of whether the sum is chargeable under the Income-tax Act.

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