https://www.taxtmi.com/acts?id=53194 The clause amends the Income-tax Act's Chapter XIX-B interpretations by (1) defining the authorised person in the "person responsible for paying" provision with the same meaning as in clause (c) of section 2 of the Foreign Exchange Management Act, 1999, for remittances to non-resident Indians, and (2) enlarging the definition of work to include the supply of manpower to a person working under that person's supervision, thereby subjecting such payments to tax deduction at source from 1 April 2026. en-us Sun, 01 Feb 2026 15:28:41 +0530 Sun, 01 Feb 2026 15:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53194 The clause amends the Income-tax Act's Chapter XIX-B interpretations by (1) defining the authorised person in the "person responsible for paying" provision with the same meaning as in clause (c) of section 2 of the Foreign Exchange Management Act, 1999, for remittances to non-resident Indians, and (2) enlarging the definition of work to include the supply of manpower to a person working under that person's supervision, thereby subjecting such payments to tax deduction at source from 1 April 2026. Act-Rules Bills Sun, 01 Feb 2026 15:28:41 +0530 https://www.taxtmi.com/acts?id=53194