Persons responsible for Deducting Tax and their Duties: Income Tax on Salaries Circular 17/2014

Click to view Part I Income Tax on Salaries - Circular No. 17/2014

Click to view Part II RATES OF INCOME-TAX AS PER FINANCE (No. 2) ACT, 2014

Click to view Part III Scheme of Tax Deduction at Source from Salaries

4.1. As per section 204(i) of the Act, in case of payments other than payments by the Central Government or the State Government, the "persons responsible for paying" for the purpose of Section 192 means the employer himself or if the employer is a Company, the Company itself including the Principal Officer thereof. Further, as per Section 204(iv), in case the credit, or as the case may be, the payment is made by or on behalf of Central Government or State Government, the DDO or any other person by whatever name called, responsible for crediting, or as the case may be, paying such sum is the ―persons responsible for paying" for the purpose of Section 192.

4.2. The tax determined as per para 9 should be deducted from the salary u/s 192 of the Act.