Filing of returns under section 206 of the Income-tax Act, 1961, in respect of tax deducted at source from the salary of employees of a company working at its headquarters or in other branches--Clarification regarding

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..... employees of a company working at its headquarters or in other branches--Clarification regarding. Circular No. 719 Dated 22/8/1995 Under section 204(1) of the Income-tax Act, 1961, where salary is paid by a company, the person responsible for deducting tax at source under section 192 is the company itself, including the principal officer thereof. The principal officer is defined under .....

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