Section 203ACentral Act

Section 203A: [ Tax deduction and collection account number. [Substituted by Act 23 of 2004, Section 45, for Section 203-A (w.e.f. 1.10.2004).]

The Income-tax Act, 1961

[ Tax deduction and collection account number. [Substituted by Act 23 of 2004, Section 45, for Section 203-A (w.e.f. 1.10.2004).]

(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 206-C;

(b)

in all certificates furnished under section 203 or sub-section (5) of section 206-C;]

(ba)[ in all the ] [Inserted by Act 21 of 2006, Section 44 (w.e.f. 1.6.2006).][* * *] [ The word " quarterly" omitted by Act 33 of 2009, Section 67 (w.e.f. 1.10.2009).] [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 206-C;] [Inserted by Act 21 of 2006, Section 44 (w.e.f. 1.6.2006).]

(c)

[ in all the returns, delivered in accordance with the provisions of section 206 or sub-section (5-A) or sub-section (5-B) of section 206-C to any income-tax authority; and [Substituted by Act 23 of 2004, Section 45, for Section 203-A (w.e.f. 1.10.2004).]

(d)

in all other documents pertaining to such transactions as may be prescribed in the interests of revenue.]

(3)

[ The provisions of this section shall not apply to such person, as may be notified by the Central Government in this behalf.] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]

Sec 203 — [ Certificate for tax deducted. [Substituted by Act 20 of 1967, Section 30, for Section 203 (w.r.e.f. 1.4.1967).]

Sec 203AA — [ Furnishing of statement of tax deducted. [Inserted by Act 23 of 2004, Section 46 (w.e.f. 1.4.2005).]

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