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of <h1>Who is the 'person responsible for paying' for withholding: employers, payers, authorised remitters, drawing officers, agents, and representatives</h1> For purposes of withholding and related provisions, 'person responsible for paying' is defined by payment type: for salaries (except by central or state governments) the employer; for interest on securities (except by central or state governments) the local authority, corporation or company; for consideration to a non-resident Indian for transfer of a foreign exchange asset the authorised remitting person; for furnishing payments to non-residents the payer; for other taxable credits or payments the payer; for payments by or on behalf of central or state government the drawing and disbursing officer; and for non-residents the person, an authorised representative or an agent in India. Definitions for 'non-resident Indian,' 'foreign exchange asset' and 'authorised person' apply as specified.
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