Tax deposit reporting: Government offices must deliver prescribed verified statements when deducted tax is paid without a challan. Insertion of a new duty in section 200 requires Pay and Accounts Officers, Treasury Officers, Cheque Drawing and Disbursing Officers or other responsible persons in government offices to deliver to the prescribed income-tax authority a prescribed, verified statement setting forth prescribed particulars within prescribed time where tax deducted under Chapter XVII or tax under section 192(1A) has been paid to the Central Government without production of a challan.
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Provisions expressly mentioned in the judgment/order text.
Tax deposit reporting: Government offices must deliver prescribed verified statements when deducted tax is paid without a challan.
Insertion of a new duty in section 200 requires Pay and Accounts Officers, Treasury Officers, Cheque Drawing and Disbursing Officers or other responsible persons in government offices to deliver to the prescribed income-tax authority a prescribed, verified statement setting forth prescribed particulars within prescribed time where tax deducted under Chapter XVII or tax under section 192(1A) has been paid to the Central Government without production of a challan.
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