(2)All sums deducted in accordance with the provisions of Chapter XVII-B by deductors other than an office of the Government shall be paid to the credit of the Central Government-(a)on or before 30th day of April where the income or amount is credited or paid in the month of March; and(b)in any other case, on or before seven days from the end of the month in which-(i)the deduction is made; or(ii)income-tax is due under sub-section (1A) of section 192.
