Section 71 - Amendment of section 204. - Finance Act, 2017

Amendment of section 204. 71. In section 204 of the Income-tax Act, after clause (iia), the following clause shall be inserted, namely:- (iib) in the case of furnishing of information relating 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; .