Person responsible for paying determines TDS/TCS accountability across salaries, securities interest, non-resident payments, government disbursements and agency arrangements.

"Person responsible for paying" assigns TDS/TCS-related responsibility according to the payment and payer. Employers, including companies and principal officers, are responsible for salaries; specified entities are responsible for interest on securities. An authorised person is responsible for remitting or crediting consideration for qualifying foreign exchange assets transferred by a non-resident Indian. Payers, including companies and principal officers, bear responsibility for specified non-resident payment information and other chargeable sums. Government payments are assigned to drawing and disbursing officers or other responsible persons, while non-residents may act personally, through authorised persons, or through Indian agents.

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