# The Finance Act, 2017, Section 71: Amendment of section 204

- Act: The Finance Act, 2017
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2017/section/71/

## Text

Amendment of section 204. 71. In section 204 of the Income-tax Act, after clause (iia), the following clause shall be inserted, namely:— "(iib) | in the case of furnishing of information relating to payment to a non-resident, not being a company, or to a foreign company, of any sum, whether or not chargeable under the provisions of this Act, the payer himself, or, if the payer is a company, the company itself including the principal officer thereof;".

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