Tax deduction reporting: government disbursing officers must submit prescribed verified statements when tax is credited without a challan. Where a Government office credits sums deducted under withholding provisions or tax under section 192 to the Central Government without production of a challan, the Pay and Accounts Officer, Treasury Officer, Cheque Drawing and Disbursing Officer or other responsible person must deliver a statement, in the prescribed form, verified in the prescribed manner, setting forth prescribed particulars and within the prescribed time, to the prescribed income-tax authority or its authorised person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax deduction reporting: government disbursing officers must submit prescribed verified statements when tax is credited without a challan.
Where a Government office credits sums deducted under withholding provisions or tax under section 192 to the Central Government without production of a challan, the Pay and Accounts Officer, Treasury Officer, Cheque Drawing and Disbursing Officer or other responsible person must deliver a statement, in the prescribed form, verified in the prescribed manner, setting forth prescribed particulars and within the prescribed time, to the prescribed income-tax authority or its authorised person.
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