Income Tax Act, 2025
Section 11: Subs. by Act 18 of 2008, s. 45, for section 199 (w.e.f. 12008).
11. Subs. by Act 18 of 2008, s. 45, for section 199 (w.e.f. 12008).
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(3) The Board may, for the purposes of giving credit in respect of tax deducted or tax paid in terms of
the provisions of this Chapter, make such rules as may be necessary, including the rules for the purposes
of giving credit to a person other than those referred to in sub-section (1) and sub-section (2) and also the
assessment year for which such credit may be given.]
200. Duty of person deducting tax.—1[(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.
3[(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.]
4[(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.]
5[(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:]
6[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.]
7[200A. Processing of statements of tax deducted at source.—(1) Where a statement of tax
deduction at source 8[or a correction statement] has been made by a person deducting any sum (hereafter
referred to in this section as deductor) under section 200, such statement shall be processed in the
following manner, namely:—
(a) the sums deductible under this Chapter shall be computed after making the following
adjustments, namely:—
(i) any arithmetical error in the statement; or
1. Section 200 re-numbered as sub-section (1) thereof by Act 20 of 2002, s. 88 (w.e.f. 12002).
The Board may, for the purposes of giving credit in respect of tax deducted or tax paid in terms of
the provisions of this Chapter, make such rules as may be necessary, including the rules for the purposes
of giving credit to a person other than those referred to in sub-section
and sub-section
and also the
assessment year for which such credit may be given.]
200. Duty of person deducting tax.—1[
Any person being an employer, referred to in sub-section
of section 192 shall pay, within
the prescribed time, the tax to the credit of the Central Government or as the Board directs.]
4[
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
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.]
5[
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
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:]
6[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.]
7[200A. Processing of statements of tax deducted at source.—
Where a statement of tax
deduction at source 8[or a correction statement] has been made by a person deducting any sum (hereafter
referred to in this section as deductor) under section 200, such statement shall be processed in the
following manner, namely:—
the sums deductible under this Chapter shall be computed after making the following
adjustments, namely:—
any arithmetical error in the statement; or
1. Section 200 re-numbered as sub-section
thereof by Act 20 of 2002, s. 88 (w.e.f. 12002).