Section 206CA - Tax collection account number - Income Tax - Ready Reckoner - Income Tax

The provisions of section 206CA shall not apply on or after the 1st day of October, 2004 Section 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 section 206C(3) ; ( b ) in all certificates furnished u/s 206C(5) ; ( 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