200(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
source https://www.caclubindia.com/articles/section-200-3-forms-time-limit-submitting-quarterly-statement-tax-deduction-tds-returns-44199.asp
source https://www.caclubindia.com/articles/section-200-3-forms-time-limit-submitting-quarterly-statement-tax-deduction-tds-returns-44199.asp
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