Section 91 - Insertion of new section 206CA - Finance Act, 2002

91. Insertion of new section 206CA.- After section 206C of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2002, namely:- "206CA. Tax-collection account number- (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- (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 subsection (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.".