Amendment of section 200.

88.   Section 200 of the Income-tax Act shall be re-numbered as sub-section (1) thereof, and after sub-section (1) as so re-numbered, the following sub-section shall be inserted with effect from the 1st day of June, 2002, namely :—

"(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.".