(1)All sums collected in accordance with the provisions of sub-section (1) or sub-section (1C) of section 206C by an office of the Government shall be paid to the credit of the Central Government-(a)on the same day where the tax is so paid without production of an income-tax challan; and(b)on or before seven days from the end of the month in which the collection is made, where tax is paid accompanied by an income-tax challan.
