Section 200 Duty of person deducting tax.

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The Tax Publishers 200. Duty of person deducting tax. [1][(1)] Any person deducting any sum in accordance with [2][the foregoing provisions of this Chapter] shall pay within the prescribed[3] time, the sum so deducted to the credit of the Central Government or as the Board directs. [4][(2) Any person being an employer, referred to in sub-section (1A) of Section 192 shall pay, within the prescribed time, the tax to the credit of the Central Government or as the Board directs.] [5][(2A) In case of an office of the Government, where the sum deducted in accordance with the foregoing provisions of this Chapter or tax referred to in sub-section (1) of Section 192 has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person, by whatever name called, who is responsible for crediting such sum or tax to the credit of the Central Government, shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars and within such time as may be prescribed.] SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

200. Duty of person deducting tax.

[1][(1)] Any person deducting any sum in accordance with [2][the foregoing provisions of this Chapter] shall pay within the prescribed[3] time, the sum so deducted to the credit of the Central Government or as the Board directs.

[4][(2) Any person being an employer, referred to in sub-section (1A) of Section 192 shall pay, within the prescribed time, the tax to the credit of the Central Government or as the Board directs.]

[5][(2A) In case of an office of the Government, where the sum deducted in accordance with the foregoing provisions of this Chapter or tax referred to in sub-section (1) of Section 192 has been paid to the credit of the Central Government without the production of a challan, the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person, by whatever name called, who is responsible for crediting such sum or tax to the credit of the Central Government, shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars and within such time as may be prescribed.]