Meaning of person responsible for paying

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...."Salaries", other than payments by the Central Government or the Government of a State, the employer himself or, if the employer is a company, the company itself, including the principal officer thereof; (ii) in the case of payments of income chargeable under the head "Interest on securities", other than payments made by or on behalf of the Central Government or the Government of a State,....

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.... himself, or, if the payer is a company, the company itself including the principal officer thereof;] (iii) ^4[in the case of credit, or, as the case may be, payment] of any other sum chargeable under the provisions of this Act, the payer himself, or, if the payer is a company, the company itself including the principal officer thereof. ^6[(iv) in the case of credit, or as the ca....

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....of the Foreign Exchange Management Act, 1999 (42 of 1999).]].]     **************** NOTES:- 1. Substituted vide Section 47 of the Finance (No. 2) Act, 2004 w.e.f. 01-10-2004 before it was read as, "sections 192 to 194, section 194A, section 194B, section 194BB, section 194C, section 194D, section 194E, section 194EE, section 194F, section 194G, section 194....

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....bsp;w.e.f. 01-06-1994 And was Amended vide Section 40 of the Finance Act, 1995 w.e.f. 01-07-1995 And was Amended vide Section 78 of the Finance Act, 1999 w.e.f. 01-06-1999 2. "Section 285" has since been omitted vide section 71 of the Finance Act, 1987 w.e.f. 01-06-1987, thereafter "section 285" again reintroduce&nbs....