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

1 [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; 2 [( ba ) in all the 3 [***] 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.] 4 [(3) The provisions of this section shall not apply to such person, as may be notified by the Central Government in this behalf.] -------------------- Notes :- 1. Substituted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. Prior to its substitution, section 203A, as inserted by the Finance Act, 1987, w.e.f. 1-6-1987 and later on amended by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-11-1989, Finance (No. 2) Act, 1991, w.e.f. 1-10-1991, Finance Act, 1992, w.e.f. 1-6-1992, Finance Act, 1993, w.e.f. 1-6-1993, Finance Act, 1994, w.e.f. 1-6-1994, Finance Act, 1995, w.e.f. 1-7-1995, Finance Act, 1999, w.e.f. 1-6-1999, read as under : 203A. Tax deduction account number.-(1) Every person deducting tax in accordance with the provisions of sections 192 to 194, section 194A, section 194B, section 194BB, section 194C, section 194D, section 194E, section 194EE, section 194F, section 194G, section 194H, section 194-I, section 194J, section 194K, section 194L, section 195, section 196A, section 196B, section 196C and section 196D, if he has not been allotted any tax-deduction account number, shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a tax deduction account number. (2) Where a tax deduction 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; (b) in all certificates issued in accordance with the provisions of section 203; (c) in all the returns delivered in accordance with the provisions of sections 206, 206A and 206B to any income-tax authority; and (d) in all other documents pertaining to such transactions as may be prescribed in the interests of revenue. 2. Inserted by the Finance Act, 2006, w.e.f. 1-6-2006. 3. Omitted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2009, before it was read as, quarterly 4. Inserted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015