Income-tax Act, 1961
Section - 203A - Tax deduction and collection account number
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 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; |
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