For purposes of deduction of tax at source the expression “person responsible for paying” means:
Nature of income/payment
Person responsible for paying tax
Salary (other than payment of salaries by the Central or State Government)
(i) the employer himself; or (ii) if the employer is a company, the company itself, including the principal officer thereof.
Interest on securities (other than payments by or on behalf of the Central or State Government)
the local authority, corporation or company, including the principal officer thereof.
Any sum payable to a nonresident Indian, representing consideration for the transfer by him of any foreign exchange asset, which is not a short term capital asset
the “Authorised Person” responsible for remitting such sum to the non-resident Indian or for crediting such sum to his Non-resident (External) Account maintained in accordance with the Foreign Exchange Management Act, 1999 and any rules made thereunder.
Credit / payment of any other sum chargeable under the provisions of the Act
(i) the payer himself; or
(ii) if the payer is a company, the company
itself including the principal officer thereof.
Credit / payment of any sum chargeable under the provisions of the Act made by or on behalf of the Central Government or the Government of a State.
(i) the drawing and disbursing officer; or (ii) any other person, by whatever name called, responsible for crediting, or as the case may be, paying such sum.