TaxTMI 
TaxTMI 
Meaning of person responsible for paying
X X X X Extracts X X X X
X X X X Extracts X X X X
....aries", 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 St....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 case may be, payment of any su....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Act, 1999 (42 of 1999).]].] ---------------------- Notes :- 1. Substituted for the portion beginning with the words "sections 192 to 194" and ending with "sections 195 to 203" by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. Prior to its substitution, the quoted portion, as amended by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967, Finance Act, 1972, w.e.f. 1-4-1972, Fin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7. 5. Inserted by the Finance Act, 1986, w.e.f. 1-6-1986. 6. Inserted vide Finance Act, 2012, w.e.f. 01-07-2012. 7. Substituted vide Finance Act, 2013 w.e.f. April 1, 2014, before it was read as "the Foreign Exchange Regulation Act, 1973 (46 of 1973)". 8. Substituted vide Finance Act, 2013 w.e.f. April 1, 2014, before it was read as "the Foreign Exchange Regulation Act, 1973 (46 of 1973)". 9.....