Definition of person responsible for paying expanded to include non-resident or their authorised agent in India.

The amendment inserts a new clause in section 204 to expand the definition of person responsible for paying to include, in relation to a non-resident, the non-resident himself, any person authorised by him, and his agent in India, including any person treated as an agent under the tax law, thereby making such persons subject to the obligations that attach to that definition.

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