Income-tax Act, 1961
Section - 206CA - Tax collection account number
Tax collection account number.206CA. (1) Every person collecting tax in accordance with the provisions of section 206C, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a tax collection account number.(2) Where a tax collection account number has been allotted to a person, such person shall quote such number-
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| (a) | - | in all challans for the payment of any sum in accordance with the provisions of sub-section (3) of section 206C; |
| (b) | - | in all certificates furnished under sub-section (5) of section 206C; |
| (c) | - | in all the returns delivered in accordance with the provisions of 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 interest of revenue: |
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