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Section 204 - Meaning of person responsible for paying - Income-tax Act, 1961

Extract

..... of payments of income chargeable under the head "Interest on securities", other than payments made by or on behalf of the Central Government or the Government of a State, the local authority, corporation or company, including the principal officer thereof; 3[(iia) in the case of any sum payable to a non-resident Indian, being any sum representing consideration for the transfer by him of any foreign exchange asset, which is not a short-term capital asset, the 9[authorised person] respon .....

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Section 204 - Meaning of person responsible for paying - Income-tax Act, 1961

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..... ng and disbursing officer or any other person, by whatever name called, responsible for crediting, or as the case may be, paying such sum.] 12[(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.] 5[Explanation.-For the purposes of this section,- (a) "non-resident Indian" and "foreign exchange asset" shall have the meanings .....

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Section 204 - Meaning of person responsible for paying - Income-tax Act, 1961

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..... n 194G, section 194H, section 194-I, section 194J, section 194K, section 194L, sections 195 to 203". 2. Section 285 has since been omitted by the Finance Act, 1987, w.e.f. 1-6-1987. 3. Inserted by the Finance Act, 1986, w.e.f. 1-6-1986. 4. Substituted for "in the case of payments" by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967. 5. Inserted by the Finance Act, 1986, w.e.f. 1-6-1986. 6. Inserted vide Finance Act, 2012, w.e.f. 01-07-2012. 7. Substituted vide Finance Act, 2013 w.e. .....

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Section 204 - Meaning of person responsible for paying - Income-tax Act, 1961

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