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    <title>Amendment of section 200</title>
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    <description>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.</description>
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      <description>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.</description>
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