Tax deduction and collection account number

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..... 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- .....

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..... entral 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, 1 .....

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..... count 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 2 .....

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