Section - 204 - Meaning of "person responsible for paying" for the chapter-XVII and section 285 of Income Tax Act, 1961

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....egoing provisions of Chapter-XVII and section 285, the expression "person responsible for paying" means- * in the case of payments of income chargeable under the head "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;....

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....ing to payment to a non-resident, not being a company, or to a foreign company, of any sum, whether or not 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; * in the case of credit or payment of any other sum chargeable under the provisions of this Act, * the payer himself, or *....