Person responsible for paying determines TDS/TCS accountability for salaries, securities interest, non-resident payments, chargeable sums and Government disbursements.

Person responsible for paying identifies the person or entity accountable for TDS/TCS-related payments, credits and information reporting. The employer, local authority, corporation, company and principal officer may be responsible in specified cases. An authorised person is responsible for remittance or credit of consideration to a non-resident Indian for transfer of a qualifying foreign exchange asset. The payer, including a company's principal officer, is responsible for payments to non-residents and other chargeable sums; Government payments are assigned to the drawing and disbursing officer or other responsible person.

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