Duty of person deducting tax
Duty of person deducting tax.
200. 39Any person deducting any sum in accordance with the provisions of 40 [sections 192 to 194, section 194A 41 [, section 194B] 42 [, section 194BB] 41 [, section 194C] 43 [, section 194D] 44 [, section 194E] 45 [, section 194EE, section 194F, section 194G, section 194H, 46 [section 194-I,] 47 [section 194J, section 194K,] 48 [section 194L,] section 195, section 196A 49 [, section 196B 50 [, 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.