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    <title>Section - 204 - Meaning of &quot;person responsible for paying&quot; for the chapter-XVII and section 285 of Income Tax Act, 1961</title>
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    <description>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.</description>
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    <pubDate>Thu, 29 Feb 2024 12:25:00 +0530</pubDate>
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      <title>Section - 204 - Meaning of &quot;person responsible for paying&quot; for the chapter-XVII and section 285 of Income Tax Act, 1961</title>
      <link>https://www.taxtmi.com/manuals?id=4511</link>
      <description>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.</description>
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