Application for allotment of a tax deduction and collection account number

Application for allotment of a tax deduction and collection account number.

216. (1) The application under section 397(1)(a) for the allotment of a tax deduction and collection account number shall be made in––

(a) Form No. 134, in case of a Government entity; or

(b) Form No. 135, in case of a person other than a Government entity.

(2) An application for allotment of a tax deduction and collection account number may also be made through a common application form as notified by the Central Government, by such persons as mentioned in the said notification.

(3) An application referred to in sub-rule (1) or (2) shall be made to such officer to whom function of allotment of tax deduction and collection account number under section 397(1)(a) has been assigned by the Director General of Income-tax (Systems).

(4) The application referred to in sub-rule (1) or (2) shall be made––

(a) prior to the deduction or collection of tax; and

(b) where it has not been so made, then within thirty days from the end of the month in which the tax was deducted or collected, as the case may be.

(5) The application referred to in sub-rule (1) shall be accompanied by the documents mentioned in column D of the Table under sub-rule (8) of rule 158, as proof of identity, address and date of birth or date of incorporation, as the case may be, in respect of an applicant mentioned in column B of the said Table.

(6) For the purposes of this rule, "Government entity" means––

(a) an entity of the Central Government; or

(b) an entity of the State Government; or

(c) any local authority (Central Government); or

(d) any local authority (State Government), but shall not include any company or any statutory or autonomous body constituted by any Act of the Central Government or State Government.