Duty of person deducting tax
Duty of person deducting tax.
200. 53 Any person deducting any sum in accordance with the provisions of 53a [sections 192 to 194, section 194A 53b [, section 194B] 53c [, section 194BB] 53b [, section 194C] 53d [, section 194D] 53e [, section 194E] 53f [, section 194EE, section 194F, section 194G, section 194H, section 195, section 196A and section 196B ]] shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs.