Duty of person deducting tax

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....erson being an employer, referred to in sub-section (1A) of section 192 shall pay, within the prescribed time, the tax to the credit of the Central Government or as the Board directs.] ^7[(2A) In case of an office of the Government, where the sum deducted in accordance with the foregoing provisions of this Chapter or tax referred to in sub-section (1À) of section 192 has been paid to the....

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...., after paying the tax deducted to the credit of the Central Government within the prescribed time, ^5[prepare such statements for such period as may be prescribed] and deliver or cause to be delivered to the prescribed income-tax authority or the person authorised by such authority such statement in such form and verified in such manner and setting forth such particulars and within such time as m....

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....s, "the provisions of sections 192 to 194, section 194A, section 194B, section 194BB, section 194C, section 194D, section 194E, section 194EE, section 194F, section 194G, section 194H, section 194-I, section 194J, section 194K, section 194L, section 195, section 196A, section 196B, section 196C and section 196D". Earlier, Amended vide Section 30 of the Finance (No. 2) Ac....

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....sp;Amended vide Section 43 of the Finance Act, 1994 w.e.f. 01-06-1994 And was Amended vide Section 40 of the Finance Act, 1995 w.e.f. 01-07-1995 And was Amended vide Section 78 of the Finance Act, 1999 w.e.f. 01-06-1999 3. Inserted vide Section 88 of the Finance Act, 2002 w.e.f. 01-06-2002 4. Inserted vide....