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

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..... 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; in the case of payments of income charge .....

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..... ompany, 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 if the payer is a company, the company itself including the principal officer thereof. in th .....

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