Section 200:
Duty of person deducting tax.
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(1) Any person deducting any sum in accordance with 2
the
foregoing provisions of this Chapter shall pay within the prescribed time, the sum so deducted to the
credit of the Central Government or as the Board directs.
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(2) Any person being 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.
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(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 (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
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.
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(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 (1A) of section 192 shall, after paying the tax deducted to the credit of the Central
Government within the prescribed time, 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 prescribed:
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Provided that the person may also deliver to the prescribed authority a correction statement for
rectification of any mistake or to add, delete or update the information furnished in the statement
delivered under this sub-section in such form and verified in such manner as may be specified by the
authority.
Notes:
1. Section 200 re-numbered as sub-section (1) thereof by Act 20 of 2002, s. 88 (w.e.f. 1-6-2002).
2. Subs. by Act 23 of 2004, s. 42, for certain words (w.e.f. 1-10-2004).
3. Ins. by Act 20 of 2002, s. 88 (w.e.f. 1-6-2002).
4. Ins. by Act 20 of 2015, s. 51 (w.e.f. 1-6-2015).
5. Ins. by Act 23 of 2004, s. 42 (w.e.f. 1-4-2005).
6. Ins. by Act 25 of 2014, s. 60 (w.e.f. 1-10-2014).