200. Duty of person deducting tax.  

(1) Any person deducting any sum in accordance with the provisions of sections 192 to 194, section 194A, section 194B, section 194BB,section 194C, section 194D, section 194E, section 194EE, section 194F,section 194G, section 194H, section 194-I, section 194J, section 194K,section 194L, section 195, section 196A, section 196B, section 196C and section 196Dshall 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 (1A) of section 192 shall pay, within the prescribed time, the tax to the credit of the Central Government or as the Board directs.