(6)[ The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum, whether or not chargeable under the provisions of this Act, shall furnish the information relating to payment of such sum, in such form and manner, as may be prescribed.] [Substituted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
