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of <h1>Finance Bill 2020 amends Section 204 of Income-tax Act to redefine 'person responsible for paying' for non-residents.</h1> Clause 91 of the Finance Bill, 2020, amends section 204 of the Income-tax Act to expand the definition of 'person responsible for paying' in relation to non-residents. It introduces a new clause specifying that for non-residents, the individual themselves, any authorized person, or their agent in India, including those treated as agents under section 163, are considered responsible for payment. This amendment is effective from April 1, 2020.
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