Amendment of section 204.
91. In section 204 of the Income-tax Act, after clause (iv) and before the Explanation, the following clause shall be inserted, namely:––
“(v) in the case of a person not resident in India, the person himself or any person authorised by such person or the agent of such person in India including any person treated as an agent under section 163.”.
Notes on Clauses:
Clause 91 of the Bill seeks to amend section 204 of the Income-tax Act relating to meaning of “person responsible for paying”.
It is proposed to insert a new clause in the said section so as to provide that in the case of a person not resident in India, the person himself or any person authorised by such person or the agent of such person in India including any person treated as an agent under section 163 shall also be included within the meaning of the definition of the expression “person responsible for paying” under the said section.
This amendment will take effect from 1st April, 2020.
