Section 204 — Meaning of “person responsible for paying”: where it sits in the Income-tax Act, 2025

Section 204 (Meaning of “person responsible for paying”) of the Income-tax Act, 1961 has no identified counterpart in the Income-tax Act, 2025.

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The official table additionally links Section 402 (Interpretation) — definitional/interpretive cross-references, not the substantive successor.

Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 204 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

The official CBDT correspondence identifies no single substantive successor — see the clause-by-clause table for where each limb went.

What does Section 204 of the Income-tax Act, 1961 deal with?

Section 204 — "Meaning of “person responsible for paying”", under CHAPTER XVII - COLLECTION AND RECOVERY OF TAX of the Income-tax Act, 1961.

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same chapter · chapter xvii - collection and recovery of tax · income-tax act, 1961

Section 201 — Consequences of failure to deduct or pay
Section 202 — Deduction only one mode of recovery
Section 203 — Certificate for tax deducted
Section 203A — Tax deduction and collection account number
Section 205 — Bar against direct demand on assessee
Section 206 — Persons deducting tax to furnish prescribed returns
Section 206A — Furnishing of statement in respect of payment of any income to residents without deduction of tax
Section 206AA — Requirement to furnish Permanent Account Number

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281