200. Duty of person deducting tax 1Any person deducting any sum in accordance with the provisions of 2[ sections 192 to 194, section 194A 3[ , section 194B] 4[ , section 194BB] 5[ , section 194C] 6[ , section 194D] 7[ , section 194E] 8[ , section 194EE, section. 194F, section 194G, section 194H, 9[ section 194-I,] 10[ section 194J, section 194K,] section 195, section 196A 11[ , section 196B 12[ , section 196C and section. 196D]]]] shall pay within the prescribed time, the sum so deducted to the credit of the Central Government or as the Board directs.