Tax deduction at source on arrears must be effected and remitted promptly, with PAN quoted in e TDS returns. Employers must deduct tax at source on the second installment of arrears treated as salary, compute each employee's correct tax liability, deduct tax and education cess at rates in force, remit sums immediately to the Central Government under the Income Tax Rules, 1962, and correctly quote deductee PANs in e-TDS returns; failure to comply with withholding obligations under Section 192 exposes DDOs/PAOs to interest and penal consequences under Section 201(1)/(1A).