- [(1)] [ Section 200 renumbered as sub-Section (1) thereof by Act 20 of 2002, Section 88 (w.e.f. 1.6.2002).] Any person deducting any sum in accordance with [the foregoing provisions of this Chapter] [ Substituted by Act 23 of 2004, Section 42, for the portion beginning with words and figure " the provisions of section 192" and ending with the word, figures and letter " section 196-D" (w.e.f. 1.10.2004).] shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs.(2)[ Any person being an employer, referred to in sub-section (1-A) of section 192 shall pay, within the prescribed time, the tax to the credit of the Central Government or as the Board directs.] [ Inserted by Act 20 of 2002, Section 88 (w.e.f. 1.6.2002).](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 the Central Government without the production of a challan, the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person, by whatever name called, who is responsible for crediting such sum or tax to the credit of the Central Government, shall deliver or cause to be delivered to the prescribed income-tax authority, or to the person authorised by such authority, a statement in such form, verified in such manner, setting forth such particulars and within such time as may be prescribed.] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.](3)[ Any person deducting any sum on or after the 1st day of April, 2005 in accordance with the foregoing provisions of this Chapter or, as the case may be, any person being an employer referred to in sub-section (1-A) of section 192 shall, after paying the tax deducted to the credit of the Central Government within the prescribed time, ] [ Inserted by Act 23 of 2004, Section 42 (w.e.f. 1.4.2005).][prepare such statements for such period as may be prescribed] [ Substituted by Act 33 of 2009, Section 64, for " prepare quarterly statements for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year" (w.e.f. 1.10.2009).] [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 prescribed.] [ Inserted by Act 23 of 2004, Section 42 (w.e.f. 1.4.2005).]
