Duty of person deducting tax
Duty of person deducting tax.
200. 49b [(1) ] 50Any person deducting any sum in accordance with the provisions of 51[sections 192 to 194, section 194A 52[, section 194B] 53[, section 194BB] 52[, section 194C] 54[, section 194D] 55[, section 194E] 56[, section 194EE, section 194F, section 194G, section 194H, 57[section 194-I,] 58[section 194J, section 194K,] 59 [section 194L,] section 195, section 196A 60[, section 196B 61[, 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.
61a [(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.]