Duty of person deducting tax

1.According the provision of Income Tax Act section 200 any person deducting any sum in of TDS shall pay within the prescribed time on or before 7th of next month, the sum so deducted to the credit of the Central Government.

2.Any person being an employer referred to in sub -section (1A) of section 192 shall pay within the prescribed time on or before 7th of next month the sum so deducted to the credit of the Central Government.

3.In case of an office of the Government where the sum deducted in accordance with the income provision of this chapter or tax referred to in sub -section (1A) 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 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.