Person responsible for paying: assigns withholding and reporting duties to employers, payers, government officers, and authorised agents. Meaning of person responsible for paying allocates tax withholding and reporting duties to specific payers: employers (or companies and principal officers) for salaries; local authorities, corporations or companies (and principal officers) for interest on securities; authorised remitters for certain foreign-exchange transfers to non-resident Indians; payers (or companies and principal officers) for reporting payments to non-resident individuals or foreign companies and for other chargeable credits or payments; drawing and disbursing officers for government payments; and non-residents or their authorised agents for sums payable to them.
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.
Person responsible for paying: assigns withholding and reporting duties to employers, payers, government officers, and authorised agents.
Meaning of person responsible for paying allocates tax withholding and reporting duties to specific payers: employers (or companies and principal officers) for salaries; local authorities, corporations or companies (and principal officers) for interest on securities; authorised remitters for certain foreign-exchange transfers to non-resident Indians; payers (or companies and principal officers) for reporting payments to non-resident individuals or foreign companies and for other chargeable credits or payments; drawing and disbursing officers for government payments; and non-residents or their authorised agents for sums payable to them.
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