Section 200(1) of the Income-tax Act, 1961, mandates that any person responsible for deducting tax at source (TDS) must deposit the deducted amount to the credit of the Central Government within the prescribed time. This section ensures that taxes deducted from payments such as salaries, interest, dividends, and other specified payments are promptly remitted to the government. The statutory test involves verifying that the deductor has deducted the correct amount of tax and deposited it within the due dates specified under the Income-tax Rules. The burden of proof lies with the deductor to demonstrate compliance with these obligations. This section is significant as it ensures the timely collection of taxes, which is crucial for government revenue. Non-compliance can lead to penalties and interest charges, making it a critical compliance area for businesses and individuals responsible for TDS.