Tax deduction at source deadlines clarified and electronic quarterly reporting mandated, with specified certificate and remittance procedures. Amendments prescribe the time and mode of payment to the Central Government for sums deducted or collected under specified withholding provisions, including same day remittance by Government deductors, one week remittance from month end in general, and specific two month plus one week timing where income is credited as of account closing dates. Tax paid under section 192(1A) and tax collected under section 206C follow analogous deadlines, remittance into authorised banks accompanied by challan (except Government remitters), with limited Assessing Officer authority to permit quarterly remittances in special cases.