Case Name : M.A. Unneerikutty v. Dy. Cit
Citation :  120 ctr (ker.) 486
Court : Kerala high court
Section : 194 to 206c
Meaning : It is evident that the words ‘any person responsible for paying’ mentioned in section 194a must be understood in the context of section 204 which makes it clear that the responsibility for paying the tax in a case where the payer is a company, is of the company itself including its principal officer.