Income-tax Act : Duty of person deducting tax. Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Duty of person deducting tax.

200. Duty of person deducting tax 1Any person deducting any sum in accordance with the provisions of 2[sections 192 to 194, section 194A 3[, section 194B] 4[, section 194BB] 5[, section 194C] 6[, section 194D] 7[, section 194E] 8[, section 194EE, section. 194F, section 194G, section 194H, 9[section 194-I,] 10[section 194J, section 194K,] section 195, section 196A 11[, section 196B 12[, section 196C and section .196D]]]] shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs.