TDS liability on government payers: drawing and disbursing officers held responsible for withholding and crediting tax on payments. An amendment to section 204 establishes that, where the Central or State Government makes or effects a payment chargeable under the Income-tax Act, the drawing and disbursing officer or any person responsible for crediting or paying that sum is liable for deducting and crediting tax in respect of that payment.
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Provisions expressly mentioned in the judgment/order text.
TDS liability on government payers: drawing and disbursing officers held responsible for withholding and crediting tax on payments.
An amendment to section 204 establishes that, where the Central or State Government makes or effects a payment chargeable under the Income-tax Act, the drawing and disbursing officer or any person responsible for crediting or paying that sum is liable for deducting and crediting tax in respect of that payment.
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