Section 203A | Tax Deduction and Collection Account Number

CA.R.S.KALRA | Last updated: 17 March 2021

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Quick Summary

Section 203A of the Income Tax Act outlines the requirements for the Tax Deduction and Collection Account Number (TAN). If you deduct or collect tax and haven't been assigned a TAN, you must apply for one within a specified timeframe. This unique number must be quoted on all challans for tax payments, TDS/TCS certificates, returns, and other relevant documents to ensure proper tracking and compliance.

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 -

Section 203A: Tax Deduction and Collection Account 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;

(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.

(3) The provisions of this section shall not apply to such person, as may be notified by the Central Government in this behalf.

Every person, deducting tax or collecting tax, who has not been allotted a tax deduction account number or, as the case may be, a tax collection account number, shall, within one month from the end of the month in which tax was deducted or collected, apply to the Assessing Officer for the allotment of a "tax deduction and collection account number".

The above number shall be quoted in -

all challans for the payment of tax deducted at source or tax collected at source.
all TDS or TCS certificates issued under the Act
all the TDS and TCS returns prepared and delivered under the Act
all other documents pertaining to such transactions as may be prescribed in the interests of revenue.

The provisions of this section shall not apply to such person, as may be notified by the Central Government in this behalf.

FAQ :

Section 203A concerns the Tax Deduction and Collection Account Number (TAN), which is required for individuals deducting or collecting tax.

Every person who deducts tax or collects tax and has not yet been allotted a TAN must apply for one.

An application for a TAN should be made to the Assessing Officer within one month from the end of the month in which tax was deducted or collected.

The TAN must be quoted on all challans for tax payments, TDS/TCS certificates, TDS/TCS returns, and other prescribed documents related to such transactions.

Yes, the provisions of Section 203A do not apply to persons who may be notified by the Central Government in this regard.