Obligation of deductor.
198. (1) Every deductor shall pay the sum deducted to the credit of the Central Government within such time and manner as may be prescribed.
(2) Every deductor shall furnish to the deductee a certificate to the effect that tax has been deducted within such time and containing such particulars as may be prescribed.
(3) Every deductor shall deliver, or cause to be delivered, a return of tax deduction in such manner as is provided under sub-section (4) of section 199.
