Tax deduction and collection account number.
203A. (1) Every person, deducting tax or collecting tax in accordance with the provisions of this Chapter, who has not been allotted a tax deduction account number or, as the case may be, a tax collection account number, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a "tax deduction and collection account number".
(2) Where a "tax deduction account number" or, as the case may be, a "tax collection account number" or a "tax deduction and collection account number" has been allotted to a person, such person shall quote such number-
(a) in all challans for the payment of any sum in accordance with the provisions of section 200 or sub-section (3) of section 206C;
(b) in all certificates furnished under section 203 or sub-section (5) of section 206C;
[(ba) in all the quarterly statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 200 or sub-section (3) of section 206C;]
(c) in all the returns, delivered in accordance with the provisions of section 206 or sub-section (5A) or sub-section (5B) of section 206C to any income-tax authority; and
(d) in all other documents pertaining to such transactions as may be prescribed in the interests of revenue.] a
“(3) The provisions of this section shall not apply to such person, as may be notified by the Central Government in this behalf.” |