Report No. 12
212. Person responsible for paying.-
For the purposes of sections 201 to 211 [All sections incorporating any part of section 18] and section 166(1) [20A] the expression "person responsible for paying" means-
(i) 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;
(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 local authority or company including the principal officer thereof;
(iii) in the case of payments of any other sum chargeable under the provisions of this Act, not being income chargeable under the head "Interest on securities", the payer himself or if the payer is a company, the company itself including the principal officer thereof.
[Section 18, Expl.]
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