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TMI BlogDuty of person deducting taxX X X X Extracts X X X X X X X X Extracts X X X X ..... n 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.] 7 [(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 (1 ) of section 192 has been paid to the credit of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucted to the credit of the Central Government within the prescribed time, 5 [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.] 6 [ Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004, w.e.f. 1-10-2004. Prior to its substitution, the quoted portion, as amended by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967, Finance Act, 1972, w.e.f. 1-4-1972, Finance Act, 1973, w.e.f. 1-4-1973, Finance Act, 1978, w.e.f. 1-4-1978, Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-11-1989, Finance (No. 2) Act, 1991, w.e.f. 1-10-1991, Finance Act, 1992, w.e.f. 1-6-1992, Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 6. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of October, 2014. 7.Inserted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015. 8. Inserted vide Section 67 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 01-04-2025 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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