Person responsible for paying: defines who must deduct tax at source, including employers, payers, authorised agents. Defines person responsible for paying for tax deduction at source: employers (or companies and their principal officers) are responsible for salary payments; local authorities, corporations or companies (including principal officers) for interest on securities; payers (or companies and their principal officers) for other chargeable sums; drawing and disbursing officers for government payments; and non-residents' authorised persons or agents in India for payments to non-residents, with cross-reference to definitions of non-resident Indian, foreign exchange asset and authorised person.