Section 206CACentral Act

Section 206CA: [ Tax-collection account number. [ Inserted by Act 20 of 2002, Section 91 (w.e.f. 1.6.2002).]

The Income-tax Act, 1961

[ Tax-collection account number. [ Inserted by Act 20 of 2002, Section 91 (w.e.f. 1.6.2002).]

(1)

Every person collecting tax in accordance with the provisions of section 206-C, 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 206-C;

(b)

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

(c)

in all the returns delivered in accordance with the provisions of sub-section (5-A) or sub-section (5-B) of section 206-C to any income-tax authority; and

(d)

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

[Provided that the provisions of this section shall not apply on or after the 1st day of October, 2004.] [ Inserted by Act 23 of 2004, Section 51 (w.e.f. 1.10.2004).]

Sec 206C — Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc

Sec 206CB — [ Processing of statements of tax collected at source. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]

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