Duty of person deducting tax
Duty of person deducting tax.
200. 59[(1)] 60 Any person deducting any sum in accordance with the provisions of 61 [sections 192 to 194, section 194A 62 [, section 194B] 63[, section 194BB] 62[, section 194C] 64 [, section 194D] 65[, section 194E] 66[, section 194EE, section 194F, section 194G, section 194H, 67[section 194-I,] 68[section 194J, section 194K,] 69[section 194L,] section 195, section 196A 70[, section 196B 71[, 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.
72 [(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.]