Section 200 gives responsibiity to pay the tax so deducted within due date. Section 201 tells who is responsible and who will be treated as assesee in default in case deducted tax is not paid. Section 201(1A) levies interest @ 1% per month or part thereof for delay in deduction of tax and 1.5% per month or part thereof for delay in remittance of tax so deducted.
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