Person responsible for paying: identifies who must withhold and report under withholding tax obligations. Section 204 defines the person responsible for paying for withholding and reporting: employers (or employer companies including principal officers) for salaries; local authorities, corporations or companies (including principal officers) for interest on securities; authorised remitters for payments to NRIs crediting NRE accounts; payers (or payer companies including principal officers) for furnishing information and for other chargeable sums; drawing and disbursing officers or other responsible persons for government payments; and non residents themselves, their authorised persons, or agents in India for payments to non residents.