TMI BlogMeaning of person responsible for payingX X X X Extracts X X X X X X X X Extracts X X X X ..... laries , 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; ( ii ) in the case 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 lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf, or, if the payer is a company, the company itself including the principal officer thereof; ] ( iii ) 4 [in the case of credit, or, as the case may be, 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. 6 [ ( iv ) in the case of credit, or as the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Foreign Exchange Management Act, 1999 (42 of 1999).]].] ---------------------- Notes :- 1. Substituted for the portion beginning with the words sections 192 to 194 and ending with sections 195 to 203 by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. Prior to its substitution, the quoted portion, as amended by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967, Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.f. April 1, 2014 , before it was read as the Foreign Exchange Regulation Act, 1973 (46 of 1973) . 8. Substituted vide Finance Act, 2013 w.e.f. April 1, 2014 , before it was read as the Foreign Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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