Duty of person deducting tax

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing 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 credit of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 may be prescribe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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) Act, 1967 w.e.f. 01-04-1967 And was A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 Section 42 of the Finance (No. 2) Act, 2004 w.e.f. 01-04-2005  ....