Deduction of tax at source-Form of application for allotment of Tax-deduction Account Number-Regarding - Income Tax - 497/1987

Deduction of tax at source-Form of application for allotment of Tax-deduction Account Number-Regarding Circular No. 497 Dated 9/10/1987 To All State Governments (including Administration of Union Territories) Sir, Subject: Deduction of tax at source-Form of application for allotment of Tax-deduction Account Number-Regarding. The provision of section 203A of the Income-tax Act, introduced through the Finance Act, 1987, with effect from 1-6-1987, makes it obligatory for all persons responsible for deducting tax at source to apply for allotment of Tax deduction Account Number (TAN) and, after obtaining it, quote the same in the challans, TDS certificates, periodical returns, etc. The Form of application for allotment of TAN [Form No. 49B] and related rules (r. 114A) have already been prescribed vide Notification SO. No. 769(E) dated 12-8-1987*. In the Metropolitan charges of Madras, Bombay, Calcutta, Delhi, Ahmedabad, Bangalore, Hyderabad and Pune, the work of allotment of TAN has been centralised at the Headquarters of the charges. 2. This may be brought to the notice of all person responsible for deduction of tax at source, under the control of the State Governments, Turf Clubs, Organisers of lotteries, etc. They may be advised to apply to the concerned Income-tax Officers in the prescribed form for the allotment of tax deduction account number. In case any assistance is required, the Income-tax Officer concerned or local Public Relations Officer in the office of the Commissioner of Income-tax may be approached for the same. Yours faithfully, (Sd.) B. Nagarajan, Director, Central Board of Direct Taxes. * See I.T. (Fifth Amendment) Rules, 1987: [1987] 167 ITR (St.) 75.