Principal Officer – Section 2(85) | Income-tax Act, 2025 vs 1961

§ 2(85) · Income-tax Act, 2025

Principal officer

ITA 2025 · 2(85) ITA 1961 · 2(35)
Definition — Section 2(85)

In relation to a local authority, company, or any other public body or any association of persons or body of individuals, means: (a) the secretary, treasurer, manager or agent of the authority, company, association or body; or (b) any person connected with the management or administration of such entity upon whom the Assessing Officer has served a notice of his intention of treating him as the principal officer thereof.

Act Comparison
Income-tax Act, 2025
2(85)
Principal officer
Income-tax Act, 1961
2(35)
Principal officer
Key Points
  • Maps to Section 2(35) of the 1961 Act
  • Principal officer is personally responsible for TDS compliance of the entity
  • AO has discretion to designate any management-connected person
💡 Practical Note

The principal officer can be held personally liable for TDS defaults of the company — CFOs and company secretaries should be aware of this exposure.

Published by Simplified Tax India — Clear, section-wise comparison of Income-tax Acts. ← Back to Section 2 Definitions Table
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