Payor responsibility limited to payments to residents; amendment narrows who is 'person responsible' for withholding obligations. The opening words of section 193 are substituted: the phrase 'The person responsible for paying any income' is replaced with 'The person responsible for paying to a resident any income,' thereby confining the described payor responsibility to payments made to residents, with effect from the operative date provided by the amendment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Payor responsibility limited to payments to residents; amendment narrows who is 'person responsible' for withholding obligations.
The opening words of section 193 are substituted: the phrase "The person responsible for paying any income" is replaced with "The person responsible for paying to a resident any income," thereby confining the described payor responsibility to payments made to residents, with effect from the operative date provided by the amendment.
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